ORION PACKWELL PVT. LTD.,DELHI vs. ITO, NEW DELHI

During the course of hearing nobody was present on behalf of the assessee neither any adjournment was sought. I, therefore, proceed ex-parte qua the assessee.

The grievance of the assessee in this appeal relates to the confirmation of addition of Rs. 13,00,000/- .

Facts of the case in brief are that the assessee filed the return of income on 30.10.2007 declaring an income of Rs. 1,04,770/-. The AO framed the assessment ex parte u/s 147 read with section 144 of the Income Tax Act, 1961 and made the addition of Rs. 13,00,000/- .

Being aggrieved the assessee carried the matter to the ld. CIT(A) who passed the ex parte order by observing that the notice for hearing on 10.2.2017 was issued on 31.1.2017 which was not complied with. Now the assessee is in appeal.

Ld. DR submitted that the assessee did not appeared before the ld. CIT(A) inspite of various opportunities given so, there was no alternative except to decide the appeal ex parte.

I have considered the submission of the ld. DR and perused the material available on the record. In the present case, it is noticed that the Ld. CIT(A) himself admitted in para 3 of the impugned order that few of the notices returned back un- served. He also mentioned that the last notice dated 31.1.2017 was issued for hearing on 10.2.2017 but non-attended, however, nothing is brought on record to substantiate that the said notice was served upon the assessee. It is well settled that nobody should be condemned un-heard as per the maxim “Audi Alteram Pertam”. I, therefore, deem it appropriate to set aside the impugned order and remand the matter back to the file of the ld. CIT(A) to be adjudicated afresh in accordance with the law. After providing due and reasonable opportunity of being heard to the assessee.

In the result, the appeal of the assessee is allowed for statistical purposes.