DILIP B SHAH,MUMBAI vs. INCOME TAX OFFICER 19(1)(4), MUMBAI

Learned Counsel for the assessee submitted that the appeal has 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 the appeal may be remitted to the file of the Ld.CIT(A) for (A.Y: 2009-10) Shri Dilip B Shah 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 assessee to present his case which the assessee did not avail.

We have heard the rival submissions, perused the orders of the authorities below. Though several opportunities were given to the assessee by the Ld.CIT(A) and the A.R of the assessee 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 with the proceedings, if the matter is restored back to the file of the Ld.CIT(A), in the interest of the justice, we remit this appeal to the file of the Ld.CIT(A) for denovo adjudication. The assessee shall cooperate with the proceedings before the Ld.CIT(A) without taking unnecessary adjournments. In the event of assessee seeking adjournments without reasonable cause, the Ld.CIT(A) may decide the issue on merits. With these observations, we restore this appeal to the file of the Ld.CIT(A) for deciding the issue afresh in accordance with law.