MANOJ SHARMA,GUMMIDIPOONDI vs. ITO WARD 1 (2), KANCHIPURAM

This appeal by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals)-7, Chennai, dated 28.02.2018 in for the assessment year 2007-08 passed U/s. 250(6) r.w.s. 271(1)(c) of the Act.

The assessee has raised several grounds in his appeal however the crux of the issue is that the Ld.CIT(A) has erred in dismissing the appeal of the assessee in-limine on account of non- appearance without considering the written submission on merits.

At the outset, the Ld.AR submitted before us that due to unavoidable circumstances he could not appear before the Ld.CIT(A) when the appeal came up for hearing and therefore the Ld.CIT(A) had passed an ex-party order dismissing the appeal of the assessee in-limine without considering the written submission on merits. It was therefore pleaded that the matter may be remitted back to the file of Ld.CIT(A) thereby providing one more opportunity to the assessee of being heard. The Ld.DR on the other hand vehemently opposed to the submission of the Ld.AR and prayed for confirming the orders of the Ld.Revenue Authorities.

After hearing both sides, we do not find any merit in the arguments advanced by the Ld.AR. From the order of the Ld.CIT(A) it is evident that he had provided several opportunities to the assessee of being heard but both the Ld.AR as well as the assessee had miserably failed to appear before the Ld.CIT(A) at the time of hearing. Further there is nothing on record before us to evidence that the assessee had submitted written submission before the Ld.CIT(A). However, considering the submission of the Ld.AR in the interest of justice, we hereby remit the matter back to the file of Ld.CIT(A) for de-nova consideration. We also direct the assessee and his Counsel to co-operate before the Ld.Revenue Authorities promptly in order to expedite their proceedings, failing which they shall be at liberty to pass appropriate speaking order in accordance with merit and law based on the materials on record.

In the result appeal of the assessee is allowed for statistical purposes as indicated herein above.