M/S SHUJAT HOSPITAL,AMROHA vs. ITO, MORADABAD

Facts narrated by the revenue authorities are not disputed by both the parties, hence, the same are not repeated here for the sake of brevity.

At the time of hearing, Ld. Counsel of the Assessee has stated that Ld. CIT(A) has not provided sufficient opportunity of hearing to the assessee and passed the exparte order, therefore, he requested that the issues involved in the appeal may be set aside to the file of the Ld. CIT(A) to decide the same afresh, after giving adequate opportunity of being heard to the assessee.

On the contrary, Ld. DR relied upon the order passed by the Ld. CIT(A) and stated that assessee was given sufficient opportunity for substantiating his claim, but he could not avail the same. Therefore, the order of the authorities below especially the impugned order may be upheld and appeal of the assessee may be dismissed.

I have heard both the parties and perused the records, especially the impugned order passed by the Ld. CIT(A). After examining the impugned order, I am of the considered view that Ld. CIT(A) has passed the exparte order and did not provide sufficient opportunity, as a result thereof, the assessee could not substantiate its case before the Ld. CIT(A). Therefore, in the interest of justice, I set aside the issues in dispute to the file of the Ld. CIT(A) with the directions to decide the same afresh, under the law, after giving adequate opportunity of being heard to the assessee.

In the result, the appeal filed by the assessee stands allowed for statistical purposes.