SMT. KUSUM GUPTA,DELHI vs. ITO, BANGALORE

I have heard the rival submissions and perused the relevant material on record. It is seen that the Ld. CIT(A) passed the ex parte order dismissing the appeal of the assessee. The ld. AR has explained the reasons for the absence of the assessee during the first appellate proceedings, with which I am satisfied. In my considered opinion, the ends of justice will meet adequately if the impugned order is set aside and the matter is restored to the file of the Ld. CIT(A) for disposing of the appeal after allowing due opportunity of hearing to the assessee. I order accordingly.

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