Loading judgment…
No AI summary yet for this case.
ITA No. 36-c-2018 M/s Capri Developers Pvt Ltd, Chandigarh 2
duly attended by him and the case was adjourned to 28.9.2017.
However, prior to 2 - 3 days of hearing i.e. 28.9.2017, due to his
illness, he could not attend the hearing and also forgot to inform the
assessee in this respect. It has been further deposed that his non-
appearance before CIT(A) was totally unintentional and the assessee
has been interested in prosecuting the appeal. Therefore, it has
been pleaded that the matter be restored to CIT(A) for decision
afresh. It has also been stated that the assessee undertakes to co-
operate in the hearing and early disposal of the appeal.
The Ld. DR, on the other hand, has supported the order of the
CIT(A).
We have heard the rival submissions. Keeping in view the
above submissions of the counsel of the assessee as well as the
affidavit furnished by him and in the interest of justice, the
impugned ex-parte order of the Ld. CIT(A) is set aside and the matter
is restored back to the file of the CIT(A) to decide it afresh in
accordance with law after giving proper opportunity to the assessee
for hearing.
In the result, appeal of the assessee is treated as allowed for
statistical purposes.
Order pronounced in the Open Court on 07.08.2018
Sd/- Sd/- (B.R.R KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated : 07. 08.2018 Rkk