SARLA GOEL,DELHI vs. ITO, WARD-34(5), NEW DELHI

At the time of hearing the Ld. AR submitted that the CIT(A) passed the ex-parte order without giving proper hearing to the assessee. From the perusal of the order of the CIT(A), it is found that the order of the CIT(A) is ex-parte. The assessee was not given hearing before the CIT(A). Besides that the CIT(A) ignored the manually filed appeal memo of the assessee. Therefore, in the interest of justice, we are inclined to grant one more opportunity to the assessee to remain present before the CIT(A) and properly plead the case before the CIT(A). If the assessee fails to appear before the CIT(A), then the CIT(A) should proceed with the documents filed by the assessee and decide the issue on merit after thoroughly verifying the documents. Thus, we are remanding back this matter before the CIT(A) to decide the issue after giving opportunity of hearing to the assessee by following principles of natural justice.

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