GOPAL PURUSHOTTAM VEGAD,AMRAVATI vs. INCOME TAX OFFICER-WARD 5, AMRAVATI

When the appeals were called for hearing, no one was present on behalf of the assessee to represent the case and assist the Bench for adjudication of its appeal. There is no application for adjournment of hearing either. Therefore, I proceed to dispose of the appeals ex–parte qua the assessee

The learned D.R. submitted that the learned CIT(A) has given sufficient opportunities in spite of that the assesse has not appeared before the learned CIT(A) and not filed relevant details. He strongly supported the orders passed by the learned CIT(A).

I find that the learned CIT(A) passed an ex-parte order. I also find that though the learned CIT(A) gave opportunities to the assessee, ultimately, the order passed by him is an ex-parte order. Though the learned Departmental Representative has opposed for restoring the entire matter to the file of the learned CIT(A), however, I am of the opinion that one opportunity should be granted to the assessee to substantiate its case by restoring the matter to the file of the Assessing Officer to enable the assessee to substantiate its case before the learned CIT(A). In view of the above, the order passed by the learned CIT(A) is set aside and remit the matter to the file of the learned CIT(A) and direct him to adjudicate the matter afresh after providing reasonable opportunity of being heard to the assessee. It is also directed that the assessee should not seek adjournment without there being a justified reason. Accordingly, all the grounds raised by the assessee in this appeal are allowed for statistical purposes.

In the result, appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open Court on 25/10/2024