HITESH MEHTA,MUMBAI vs. INCOME TAX OFFICER-19(1)(5), MUMBAI

None appeared on behalf of the assessee, even though the cases were adjourned on the earlier occasion at the request of the assessee. Hence, we proceed to dispose of the appeal ex-parte, without presence of the assessee.

I heard ld. DR and perused the record. I Noticed that CIT(A) has passed an ex-parte order, since the assessee did not appear before him. Hence, in the interest of natural justice, I am of the view that the assessee should be provided with one more opportunity to present his case before CIT(A). However, I am of the view that it should be on terms. Accordingly I impose a cost of Rs. 2000/- upon the assessee and subject to the payment of said cost, I restore all the issues to the file of the CIT(A) for adjudicating them afresh after hearing the assessee. Accordingly, I direct the assessee to pay a sum of Rs. 2,000/- to the credit of Income Tax Department as “other fees”. I also direct the assessee to cooperate with Ld CIT(A) for expeditious disposal of the appeals.

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes.