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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: Pramod Kumar]
This appeal is directed against the ex parte order dated 18th September 2015 1. passed by the CIT(A) in the matter of assessment under Section 143(3) of the Income- tax Act, 1961, for the assessment year 2009-10.
I have noted that learned CIT(A) has dismissed the appeal ex parte, as there was no compliance to his notices dated 24.08.2015, fixing the hearing on 08.09.2015, and dated 11.09.2015, fixing the hearing for 16.09.2015. Both of these notices were said to have been sent by registered post, and the assessee claims that he did not receive the same. The assessee is aggrieved of the lack of effective opportunity of hearing by the CIT(A), and is in appeal before me.
I have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of applicable legal position.
I find that there was indeed no effective opportunity given to the assessee. The notice dated 11.09.2015 was issued on Friday and there was hardly one clear day between the date on which notice could have been served by the postal authorities and
ITA No. 3280/Ahd/2015 Shri Biren Rasiklal Amin vs. ACIT Assessment Year : 2009-10 Page 2 of 3
the scheduled date of hearing. In only other case of non-compliance also, the time given to the assessee was less than 15 days. All this shows undue haste in concluding the appellate proceedings. In view of these discussions and bearing in mind entirety of the case, I deem it fit and proper to vacate the impugned order dated 18th September 2015 and remit the matter to the file of the CIT(A) for adjudication de novo after giving a reasonable opportunity, in accordance with the law and by way of a speaking order. I order so.
In the result, the appeal is allowed for statistical purposes. Pronounced in the open court today on the 19th day of September, 2017.
Sd/-
Pramod Kumar (Accountant Member) Ahmedabad, the 19th day of September, 2017 *bt
Copies to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order