RAVINDRA MADHUKARRAO DHULE,AMRAVATI vs. DCIT,CENTRAL CIRCLE- 1(2), NAGPUR

When these appeals were taken up for hearing, the learned Counsel for the assessee submitted that the learned CIT(A) passed an ex-parte orders and prayed that one more opportunity may be given to the assessee to substantiate its case before the learned CIT(A).

On the other hand, the learned D.R. submitted that the learned CIT(A) has given sufficient opportunities inspite 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).

We have heard both the parties, perused the materials available on record and gone through orders of the authorities below. We find that though the learned CIT(A) gave opportunities to the assessee, ultimately, the orders passed by him are ex-parte orders. Therefore, we are of the opinion that by following the principles of natural justice, one more opportunity should be given to the assesse to substantiate his case before the learned CIT(A). In view of the above, the orders passed by the learned CIT(A) are set aside and remit the matter to the file of the learned CIT(A) and direct him to adjudicate the matters 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 these appeals 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 08/10/2024