M/S. INDIAN OVERSEAS TRADERS,BANGALORE vs. INCOME-TAX OFFICER, BANGALORE

This is an assessee’s appeal directed against the order of learned CIT (Appeals), Bengaluru-2, Bengaluru dated 22.04.2016 for the assessment year 2006-07.

The grounds raised by the assessee are as under:-

It was submitted by learned AR of the assessee that the order of the CIT (A) is ex-parte qua the assessee because no notice was served on the assessee by the learned CIT(A) and therefore,0 in the interest of justice, the matter should be restored back to the file of the CIT(A) for a fresh decision after granting adequate opportunity of being heard to the assessee. The learned DR supported the order of the CIT(A).

I have considered the rival submissions. I find that there is no mention in the order of the CIT(A) that any notice of hearing was issued by CIT(A) to the assessee and there was no compliance. It is also seen that in the order of the CIT(A), it is clearly stated that none were present for the assessee. I am of the considered opinion that in the interest of justice, the matter should go back to the file of the CIT(A) for fresh decision after allowing adequate opportunity of being heard to both the sides. Page 3 of 3 Accordingly, I set aside the order of the CIT(A) and restore back the matter to his file for fresh decision after allowing adequate opportunity of being heard to both the sides. I want to make it clear that I am expressing no opinion on the merit of any issue involved in the present appeal.

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