SHRIARUN MISHRA,BHOPAL vs. THE ITO 2(4), BHOPAL

आदेश / O R D E R

Per B.M. Biyani, A.M.:

Shri Arun Mishra, Bhopal v. ITO, 2(4), Bhopal Assessment year 2010-11 3. Ld. AR for assessee, referring to Para No. 4 of the impugned order, submits that all notices of hearing of first appeal were sent by CIT(A) on the e-mail address of assessee but those notices remained un-noticed by assessee, therefore the assessee could not attend the hearing which has led to the passing of ex-parte order by Ld. CIT(A). Ld. AR submits that either there had been any physical service or had the e-mails come to the knowledge of assessee, the assessee would have certainly made compliance.

Ld. AR submits that the assessee is very much ready to make representation before CIT(A) and prays that the matter may be remanded to the file of CIT(A) for a proper adjudication on merit after giving due opportunity of hearing to the assessee. Ld. DR does not have any objection but prays to direct the assessee to represent his case before Ld. CIT(A) and do not seek unnecessary adjournments. In view of such pleadings by parties and also having regard to the principle of natural justice and fair play, we deem it fit and appropriate to remand this matter back to the file of Ld. CIT(A) for a proper adjudication after giving opportunity of hearing to the assessee, uninfluenced by his earlier decision. We order accordingly. The assessee is also directed to ensure participation in the hearings fixed by Ld. CIT(A) and do not seek unnecessary adjournments.

Shri Arun Mishra, Bhopal v. ITO, 2(4), Bhopal Assessment year 2010-11

Order pronounced in the open court on 05.10.2023.