MUSTANG TRADING & INVESTMENTS PVT. LTD.,,CHENNAI vs. DCIT, CC-4(1), CHENNAI

When the appeal was taken up for hearing, none appeared on behalf of the assessee and accordingly, the hearing was proceeded with the able assistance of Ld. DR who pleaded for dismissal of the appeal as the assessee was remain negligent to appear before the Ld. CIT(A).

We have perused the materials available on record and find that the assessee has not appeared before the Ld. CIT(A), despite being given sufficient opportunities. The Bench has observed that the order passed by the Ld. CIT(A) ex-parte. It is a well settled principle of law by the decisions of various courts that, even though the appeal is disposed off for non-prosecution by the assessee, but such appeal should be disposed off on merits on the basis of materials available on record. We are of the opinion that keeping in view of the principles of natural justice, the assessee be provided with another opportunity of hearing to substantiate his case before the Ld. CIT(A). Accordingly, we set aside the order passed by the Ld. CIT(A) and remit the matter back to the file of the Ld. CIT(A) to adjudicate this appeal afresh in accordance with law, after giving reasonable opportunity to the assessee. We also direct the Assessee to appear before the Ld. CIT(A) on the date of hearing without fail. In view of the above, the appeal filed by the assessee is allowed for statistical purposes. :- 3 -:

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