GIRISH TEXTILES,MUMBAI vs. ADDL CIT (TDS ) RG 1, MUMBAI

Ld Counsel appearing for the assessee submitted that the Ld CIT(A) has passed order ex-parte, without the presence of the assessee. The Ld Counsel submitted that the Ld CIT(A) had posted the appeal for hearing on 23.09.2014. He submitted that the assessee filed a letter dated 23-09-2014 seeking adjournment. He further submitted that the Ld CIT(A) has, however, passed the impugned ex-parte orders without considering the adjournment letter filed by the assessee. The Ld A.R also furnished a copy of the letter filed before Ld

2 Girish Textiles CIT(A). Accordingly the Ld A.R prayed that the Ld CIT(A) may be directed to give an opportunity to the assessee and accordingly prayed that both the appeals may be restored to the file of the Ld CIT(A).

We have heard Ld D.R and perused the record. Having regard to the submissions made by Ld A.R, we are of the view that, in the interest of natural justice, the assessee may be provided with one more opportunity to present its case before the Ld CIT(A), since the assessee had filed a letter seeking adjournment. The copy of the said letter has been placed before us and we notice that the same bears the seal of the office of Ld CIT(A). Accordingly, we set aside the common order passed by Ld CIT(A) and restore all the matters relating to both the appeals under consideration to the file of Ld CIT(A) with the direction to dispose them afresh, after affording adequate opportunity of being heard to the assessee.

In the result, both the appeals of the assessee are treated as allowed for statistical purposes. Order has been pronounced in the Court on 26.7.2016