HANJER BUILDERS P.LTD,MUMBAI vs. ITO 5(1)(4), MUMBAI

This is an appeal by the assessee against the order dated 5-3- 2010 of leaned CIT(A)-9, Mumbai relating to the assessment year 2006-07.

At the very outset, learned counsel of the assessee submitted that due to inevitable circumstances, he could not appear before the learned CIT(A) and, therefore, the learned CIT(A) has passed the ex- parte order. It is also submitted that to meet the end of justice, one more opportunity may be afforded by restoring this matter back to the file of learned CIT(A).

On the other hand, learned DR has placed reliance on the order of the CIT(A) and also submitted that this case may be heard on merit.

After considering the submission and perusing the material on record, we are of the view that to meet the end of justice, this matter should be restored back to the file of the learned CIT(A) to decide the appeal afresh. Therefore, in order to impart substantial justice to the assessee, we restore this matter back to the file of the CIT(A), who after affording a reasonable opportunity of being heard to the assessee, shall pass the order afresh. We order accordingly.

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