SUNILKUMAR JAYABHAVAN DIVAKARAN,KOLLAM vs. ACIT CIRCLE 1(2), TRIVANDRUM

The present appeal of the assessee is arising from the order of the learned Commissioner of Income-tax (Appeals) dated 28th June, 2023 having DIN& Order No.ITBA/NFAC/S/250/2023-24/1054020271(1) dated and relates to the assessment year 2016-2017.

The assessee has raised six grounds of appeal, however, the solitary issue which is to be decided is whether the CIT(A) is justified in dismissing the appeal ex parte without dealing with the merits of the case.

When the matter was called for hearing no one appeared from the side of assessee, despite proper service of the notice

The learned Departmental Representative relied upon the orders of the authorities below.

After perusing the material on record, we observe that the learned CIT(A) has issued notices to the assessee, fixing the case of hearing. Out of this, five notices, three notices were issued during Covid-19 pandemic period. Therefore, effectively, tow notices have been issued by the office of the learned CIT(A). Further, on perusal of the order of the ld.CIT(A), it is not clear as to whether any notice of hearing was actually served upon the assessee or not. Further, the ld.CIT(A) has just affirmed the order of the AO without independently examining the issue. Therefore, in the interest of justice, we remit the matter to the file of the CIT(A) with a direction to decide the matter afresh in accordance with law. Needless to say, the ld.CIT(A) shall afford proper opportunity of hearing to the assessee.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 10th day of December, 2024.