SH. RAMSWAROOP SHIVHARE,GWALIOR vs. D.C.I.T., CENTRAL- 1, BHOPAL

The ld. Counsel submitted that the assesse has not been provided adequate opportunity of being heard at the first appellate stage. The ld. CIT-DR had no objection, if the matter is restored to the file of the ld.CIT(A) for adjudicating the matter on merits afresh, after giving proper opportunity of being heard to the assesse. We find, the assessee has not been provided a final opportunity of being heard by the ld.CIT(A) before deciding the appeal ex parte qua the assessee. Therefore, the impugned first appellate order is set aside and the appeal is restored to the file of the CIT(A) at first appellate stage for adjudication of the same afresh, after allowing due opportunity of being heard to the assessee.

In the result, the appeal of the assessee is allowed for statistical purposes only.