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Income Tax Appellate Tribunal, CHANDIGARH BENCHES, ‘A’ CHANDIGARH
Before: SHRI SANJAY GARG & Ms. ANNAPURNA GUPTA
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 21.07.2017 of the Commissioner of Income Tax (Appeals)-1, Gurgaon [hereinafter referred to as CIT(A)].
At the outset, the Ld. AR of the assessee has submitted that the impugned order of the CIT(A) is an ex-parte order. It has been submitted that the address of the assessee had changed, therefore, the notice of date of hearing could not be served upon the assessee. The assessee was not aware of the date of hearing before the CIT(A). The Ld. CIT(A) has himself noted to
2 ITA No.568-c-2018- Shri Nirankar Singh, Mohali
this effect in the impugned order that apparently the appellant had shifted
from his original residence without informing about the change of residence
to the office of the CIT(A). The Ld. AR has submitted that the assessee
inadvertently could not inform the CIT(A) about the change of address. That
the absence of the assessee before the CIT(A) was unintentional. He has
further submitted that the only issue involved in this appeal is regarding
disallowance u/s 14A of the Act. The assessee has a good case on this issue.
He has submitted that the assessee may be given a chance to put his case
before the CIT(A) on merits.
We have considered the rival submissions. As per the facts put before us,
in our view, the absence of the assessee before the CIT(A) on the date of
hearing was not intentional, but owing to the non-receipt of the notice of date
of hearing. Further, in our view, the interest of justice will be well served if
the assessee is given opportunity to present his case properly before CIT(A).
Hence, the impugned order of the CIT(A) is hereby set aside and the matter is
restored to the file of the CIT(A) for deciding the same afresh on merits, in
accordance with law. Needless to say that the assessee will promptly appear
before the CIT(A), as and when called for, and will not contribute in
unnecessary adjournment of the case.
In the result, the appeal of the assessee is treated as allowed for
statistical purposes.
Order pronounced in the Open Court.
(ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 01. 08.2018 Rkk
3 ITA No.568-c-2018- Shri Nirankar Singh, Mohali
Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR