M/S. ENHANCE FINANCE AND INSURANCE SOLUTIONS,NEW DELHI vs. ITO, NEW DELHI

This appeal filed by the assessee is directed against the ex parte orders passed by the CIT(A) on 06.01.2014 in relation to the assessment year 2008- 09.

None appeared on behalf of the assessee despite notice.

We have heard the Ld DR and perused the relevant material on record. It is suffice to say that both the authorities below passed the impugned orders ex-parte. The Ld CIT(A) passed the ex-parte order dismissing the appeal of the Assessee without going into the merits of the case and has not given any independent finding in the absence of the Assessee therefore the Assessee preferred the instant appeal.

In the present circumstances it become incumbent upon to dispose of the appeal on merits, however because the Assessment Order has also been passed ex-parte, therefore to cut short the litigation and for the ends of justice, it would be proper and appropriate to restore back the matter to the file of Ld. Assessing officer for passing the assessment order afresh as per law after affording reasonable opportunities of being heard to the Assessee, hence ordered accordingly.

In the result, the appeal filled by the Assessee is allowed for statistical purposes.