P.R.GOLD AND SILVER CRAFT,CHENNAI vs. DCIT, PONDICHERRY

This appeal by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals), Puducherry dated 22.11.2016 in for the assessment year 2012-13 passed u/s.250(6) r.w.s.143(3) of the Act.

The assessee has raised several grounds in its appeal, however the crux of the issue is that the assessee is aggrieved by the order of the Ld.CIT(A) for having passed ex-parte order without giving an opportunity to the assessee of being heard.

At the outset, the Ld.AR submitted before us that due to unavoidable circumstances the assessee could not be present before the Ld.CIT(A) at the time of hearing. It was further submitted that the Ld.CIT(A) without granting an opportunity to the assessee of being heard passed ex-parte order. The Ld.AR further argued that the assessee has a fair chance to succeed in the appeal, if the facts are properly brought to the knowledge of the Ld.CIT(A). He therefore pleaded that the matter may be remitted back to the file of Ld.CIT(A) for fresh consideration. The Ld.DR strongly objected to the submission of the Ld.AR and pleaded for sustaining the order of the Ld.CIT(A).

We have heard the rival submission and carefully perused the material available on record. We do not appreciate the laxity on the part of the assessee and the Ld.AR for not properly representing the appeal before the Ld.CIT(A). However, in the interest of justice, we are of the considered view that a fair 3 opportunity should be provided to the assessee for representing its appeal before the Ld.CIT(A). Therefore we hereby remit the matter back to the file of Ld.CIT(A) for de-nova consideration. We also caution the assessee and his AR to promptly appear before the Ld.CIT(A) in order to expedite the Revenue’s proceedings, failing which the Ld.CIT(A) shall be at liberty to pass appropriate order in accordance with law and merit based on the materials on record.

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