VARSHAA KISHANLAL,CHENNAI vs. ITO, CHENNAI

At the outset, the Ld.AR of the assessee submitted that the impugned order passed by the Ld.CIT(A) is an ex parte qua order qua assessee. Therefore, he prayed for one more opportunity to be given before the Ld.CIT(A).

Per contra, the Ld.DR does not want us to give one more innings to the assessee.

We have heard both the parties and perused the material available on record. We note that the Ld.CIT(A) had given three opportunities and the assessee kept on seeking adjournment and finally, the Ld.CIT(A) turn down his request and proceeded to pass the ex parte order qua assessee.

Before us, the Ld.AR undertakes to appear and file written submissions/relevant documents provided an opportunity is given. Taking note of the fact that impugned order is an ex parte order and for ends of justice and fair play as well as considering the undertaking given by the Ld.AR, we set aside the impugned order of the Ld.CIT(A) and restore the appeal back to his with a direction to decide the grounds of appeal in accordance with Sec.250(6) of the Income Tax Act, 1961 and the Ld.AR to ensure that written submissions/relevant documents are uploaded and participate in the First Appellate proceedings through virtual mode and the Ld.CIT(A) to pass a speaking order after hearing the assessee in accordance to law.