GURUSHARAN SAKH SAHAKARI MARYADIT (UNDER WINDING-UP),INDORE vs. ITO 4(2), INDORE

As submitted by Ld. AR and which is also reflecting in the order passed by the Ld.CIT(A) that the order has been passed ex parte, since, no compliance has been made by the assessee before the first appellate authority. In fact none appeared on behalf of the assesse, neither any written submission was filed for proper adjudication of the matter. In these circumstances, having no other alternative the Ld.CIT(A) decided the matter ex parte confirming the order passed by the Ld.AO. The Ld. Counsel for the assessee has also drawn our attention to the order passed by this Co-ordinate Bench in wherein in identical situation keeping in view the principle of natural justice the issue was set aside to the file of the Ld.CIT(A) for deciding the same afresh. The copy of the said order has been submitted before us by the Ld.AR. It is the ultimate prayer of the Ld.AR that the matter be set aside to the file of the Ld.CIT(A), since the assessee needs the matter to be adjudicated afresh upon giving an opportunity of being heard. Such prayer made by the Ld.AR has not been objected seriously by the Ld.DR with all his fairness.

Having heard the Ld. Counsel appearing for the parties and having regard to the facts and circumstances of the case and also the order passed by the Co-ordinate Bench in we, for the ends of justice and particularly keeping in view the principle of natural justice, think it fit and proper to give further opportunity of being heard to the assessee and hence, the issue is therefore set aside to the file of Ld.CIT(A) with a direction upon him to consider the same afresh and to pass a reasoned order upon granting opportunity of being heard to the assessee and also to consider the (Gurusharan Sakh Sahkari Maryadit vs.ITO) Asst.Year.– 2010-11 - 3 - evidence which assessee may choose to file at the time of hearing of the matter.

In the result, assessee’s appeal is allowed for statistical purposes.