SHRI. K.RAJENDRAN,BANGALORE vs. INCOME-TAX OFFICER, BANGALORE

This is an assessee’s appeal directed against the order of ld. CIT (Appeals)-II, Bangalore dated 7.3.2016 for the assessment year 2008-09.

At the very outset, it was submitted by the ld. AR of assessee that the impugned order of ld. CIT (Appeals) is an ex parte order qua the assessee. A query was raised by the Bench as to what were the reasons for which no compliance was made before the ld. CIT (Appeals). In reply, it was submitted by the ld. AR of assessee that the assessee was sick during the relevant period and for this reason, no proper compliance could be made before the CIT(Appeals) although on two dates i.e. on 12.1.2016 and 28.1.2016, Shri Balram R. Rao, Advocate and ld. AR of assessee appeared before the ld. CIT(Appeals) and sought adjournment, which was granted by the ld. CIT(Appeals) also but because of the illness of the assessee, no proper compliance could be made. He submitted that under these facts, in the interest of justice, the matter may be restored back to the file of ld. CIT (Appeals) for fresh decision and if this is done, he undertakes that now proper compliance will be made before the CIT (Appeals).

The ld. DR of revenue submitted that various opportunities were provided by the CIT (Appeals) and therefore, the assessee does not deserve any more opportunity.

We have considered the rival submissions and facts of the case and we find that although several opportunities were provided by the ld. CIT(Appeals), this is the submission before us that because of the illness of the assessee, no proper compliance could be made before the CIT(Appeals) and undertaking has been given by ld. AR of assessee before us that if the matter is restored back to the CIT(Appeals), proper compliance will be made and under these facts and in the interest of justice, we feel it proper to restore back the matter to the file of ld. CIT(Appeals) for fresh decision. Accordingly, we set aside the order of ld. CIT (Appeals) and restore the entire matter back to his file for fresh decision after providing adequate opportunity of being heard to both sides and assessee is also directed that he should now make proper compliance before the CIT (Appeals).

In view of our above decision, the groundwise adjudication of the appeal is not called for and we do not make any comment on the merits of the case.

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