NAZIMA MUMTAZ,MURSHIDABAD vs. ITO, JANGIPUR, MURSHIDABAD, MURSHIDABAD

After hearing the rival submissions, I find that the First Appellate Authority has passed an ex parte order, after rejecting the request for adjournment made by the assessee. The assessee has satisfied me that she was prevented by sufficient cause, from appearing before the ld. CIT(A) in response to the notice of hearing. Hence on the ground of natural justice, these appeal are set aside to the file of the ld. CIT(A) for fresh adjudication in accordance with law, after giving the assessee adequate opportunity. The assessee shall appear before the ld. CIT(A) within one month of the receipt of this order and take notice and thereafter cooperate with the ld. CIT(A) in disposing of the appeal.

In the result both the appeals are allowed for statistical purposes.