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Income Tax Appellate Tribunal, “SMC-A” BENCH : BANGALORE
Before: SHRI A.K. GARODIA
Per A.K. Garodia, Accountant Member
This is an assessee’s appeal directed against the order of learned CIT (Appeals), Hubli dated 29.03.2016, for the assessment year 2012-13.
The grounds raised by the assessee are as under:-
It was submitted by learned AR of the assessee before me that this order of the CIT (A) is ex-parte qua the assessee. The learned CIT(A) is saying in his order that notice of hearing was issued to the assessee which was returned with the remarks “addressee not known”. Hence, the fact remains that no notice was served on the assessee and therefore, in the interest of justice, the matter may be restored to the file of the CIT(A) for a fresh decision after allowing adequate opportunity of being heard to the assessee. The learned DR of the revenue supported the order of the CIT(A) and he also submitted that it is noted by the CIT(A) on pages 7 and 8 of his order that several notices were issued by him to the assessee and all have come back with the remarks ““addressee not known” and therefore, the assessee does not deserve to be given a fresh opportunity.
I have considered the rival submissions. I find that it is noted by the CIT(A) on p ages 7 and 8 of this order that several notices were issued to the assessee on various dates but the notices have come back unserved and there was no appearance of anybody on the dates of hearing on behalf of the assessee. Hence, it is a fact that the order of the CIT(A) is ex-parte qua the assessee. Now the learned AR of the assessee has undertaken in course of hearing before me that if the matter is restored back to the file of the CIT(A) for a fresh decision, then appropriate compliance will be made. Under these facts, I feel that in the facts of the present case and in the interest of justice, one more opportunity should be provided to the assessee and therefore, 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 in the 2nd ground, the assessee should make appropriate compliance. I also direct the assessee in the week starting on the end of two months from the date of this order if no notice of hearing is received by them from CIT(A), then the assessee should meet the learned CIT(A) himself or through his AR to find out the date of hearing and then make appropriate compliance. I also want to make it clear that I am expressing no opinion on any of the matter involved in the present appeal.
In the result, the appeal of the assessee is allowed for statistical purposes.
Pronounced in the open court on this 17th day of February, 2017.