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Income Tax Appellate Tribunal, “SMC-C” BENCH : BANGALORE
Before: SHRI ARUN KUMAR GARODIA
O R D E R
Per Shri A.K. Garodia, Accountant Member
This appeal is filed by the assessee which is directed against the order of ld. CIT (A)-3, Bangalore dated 12.01.2018 for Assessment Year 2014-15.
The grounds raised
by the assessee are as under. “1. The impugned Appellate order dated 12-01-2018 passed by the Learned CIT(A). is opposed to law, facts and circumstances of the case.
2. The Ld. CIT (A) has erred in not providing sufficient and adequate opportunity to the Appellant for making effective representation of the case on merits.
3. The Ld. CIT (A) has erred in passing an ex-parte Appellate Order on the ground of non appearance and non filing of Written submissions on 04-01-2018 being the adjourned date of hearing.
4. The Ld. CIT(A) has erred in passing an ex-parte Appellate Order on the basis of the findings of the AO who has relied upon the conflicting and contradicting reports of the Tahasildar and the Horticultural authorities who have estimated the Agricultural income of the Appellant disproportionately.
5. The Ld. AO has neither provided the Appellant the reports stated to have been received from Tahasildar and Horticultural authorities nor the opportunity of cross examination of the said authorities to meet the principles of natural justice.
6. The Appellant craves leave to add, alter, amend and delete any of the grounds at the time of hearing. For these grounds and also the grounds that may be urged at the time of hearing, the Appellant prays that your Hon'ble Authority be pleased to set-aside the ex-parte Appellate Order dtd: 12-01-2018 and restore the matter to the file of the authorities below for adjudication of the matter on merits and further be pleased to pass such other order granting such other relief as your Hon'ble Authority may deem fit in the interest of Justice and Equity.”
At the very outset, it was submitted by ld. AR of assessee that the impugned order passed by ld. CIT (A) is ex-parte qua the assessee. In this regard, he drawn my attention to para 3 of the order of CIT(A) and pointed out that it is noted by CIT(A) in this Para of his order that the case was fixed for hearing on 23.11.2017 and on this date, the assessee appeared and sought adjournment and the case was adjourned to 04.01.2018. He submitted that on only one date i.e. 04.01.2018, the assessee could not appear before CIT (A) but without granting any further opportunity to the assessee, the impugned order was passed by the CIT (A) on 12.01.2018. He submitted that in the interest of justice, the matter may be restored back to the file of CIT(A) for fresh decision after providing adequate opportunity of being heard to the assessee. The ld. DR of revenue supported the order of CIT(A).
I have considered the rival submissions. I find force in the submissions of ld. AR of assessee and considering the facts of the present case and in the interest of justice, I set aside the order of CIT (A) and restore the matter back to his file for fresh decision after providing adequate opportunity of being heard to both sides.
In view of this decision, I hold that no adjudication is called for regarding the merit of the case at the present stage.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on the date mentioned on the caption page.