SHRI GAURAV HANS,ALWAR vs. INCOME TAX OFFICER, WARD- BHIWADI, ALWAR

The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.

At the time of hearing, nobody has appeared on behalf of the assessee nor any adjournment application has been filed. From perusal of the record, we observed that the case of the assessee was decided ex parte by the ld. CIT(A) as well as the A.O. as because no one had appeared on behalf of the assessee nor any reply had been filed. Even before us, nobody has appeared to represent the case of the assessee. It was the bounded duty of the parties i.e. assessee as well as the 2 ITA 769/JP/2019_ Gaurav Hans Vs ITO Department to appear before the Revenue authorities at all stages. Since, this was the assessee’s appeal, therefore it was all the more important for the assessee to appear before A.O. as well as before the Ld. CIT(A). However, the assessee had not acted with due diligence. Nevertheless, the principles of natural justice demands that the lis between the parties should be decided on merits after providing due opportunity of hearing to both the parties. Accordingly, in the facts and circumstances of the case and in the interest of justice, we decide to give one more opportunity of hearing to the assessee and we set aside the impugned order of the ld. CIT(A) and remand the matter back to the record of the A.O. for deciding the issue afresh on merits after giving an opportunity of hearing to the assessee. The assessee is also directed to cooperate with the A.O. in deciding the appeal on merits and without any sufficient reason, not to take further adjournments.

In the result, appeal of the assessee is allowed for statistical purposes only. Order pronounced in the open court on 06th January, 2022. Sd/- Sd/- ¼,u-ds-lSuh½ ¼lanhi x®lkÃa½ (N.K. SAINI) (SANDEEP GOSAIN) mik/;{k@Vice President U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 06/01/2022 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Shri Gaurav Hans, Tijara. 1. izR;FkhZ@ The Respondent- The I.T.O., Ward-Bhiwadi, Alwar. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4.