PRABHAT R. JHUNJHUNWALA,MUMBAI vs. ASST CIT RG 16(1), MUMBAI

The authorised representative of the assessee has moved an application seeking adjournment. However, on perusal of the order passed by Ld CIT(A), I notice that the Ld CIT(A) has passed an ex-parte order, i.e., without hearing the assessee. The assessee has filed Statement of Facts before the Tribunal, wherein it was stated that the assessee did not receive the notice of hearing sent by Ld CIT(A) on the reasoning that there was dispute between the family members.

Hence I proposed to restore all the matters to the file of Ld CIT(A), since the first appellate authority has passed the ex-parte order without hearing the assessee and since the assessee has plausible given reason for not appearing before the Ld CIT(A). The Ld D.R did not object to the same. Accordingly I set aside the order passed by Ld CIT(A) and restore all the matters to his file with the direction to adjudicate the appeal afresh, after providing adequate opportunity of being heard to the assessee.

In the result, the appeal filed by the assessee is treated as allowed. Order has been pronounced in the Court on 1.8.2016