AMBACHAND P. BOTHRA,MUMBAI vs. INCOME TAX OFFICER 19(1)(1), MUMBAI

Learned Counsel for the assessee submitted that these appeals have been disposed by the Ld.CIT(A) in limine without going into the merits, in violation of principles of natural justice. Learned Counsel for the assessee submitted that these appeals may be remitted to the file of the Ld.CIT(A) for fresh adjudication as the Ld. AR of the assessee could not attend for the hearings due to the personal reasons.

Ld. DR has no serious objection in remitting the matter back to the file of the Ld.CIT(A). However, she submitted that ample opportunity has been given by the Ld.CIT(A) to the assessees to present his case which the assessees did not avail.

We have heard the rival submissions, perused the orders of the authorities below. Though several opportunities were given to the assessees by the Ld.CIT(A) and the A.R of the assessees could not present for hearing due to health reasons and also since the Ld.CIT(A) dismissed the appeal in limine without going into the merits of the case and as the assessee’s A.R before us submitted that he will fully cooperate

In the result, appeals of the assessees are allowed for statistical purposes.