CAPITAL AND CONCEPT ADVISORS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

We have heard the rival submissions and perused the relevant material on record. Shorn of unnecessary details, it is found that the Ld. CIT(A) passed the ex parte orders dismissing the appeals of the assessee. The ld. AR has explained the reasons for the absence of the assessee during the first appellate proceedings, with which we are satisfied. Even otherwise, the ld. CIT(A) has dismissed the appeals in limine without going into the merits of the case. The CIT(A) has no power to dismiss an appeal in limine even when the assessee is absent. In such a situation, it becomes incumbent upon to dispose of the appeal on merits. In our considered opinion, the ends of justice will meet adequately if the impugned orders are set aside and the matter is restored to the file of the Ld. CIT(A) for disposing of the appeals afresh as per law after allowing due opportunity of hearing to the assessee. We order accordingly.

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