MR. VINAY SUBHIKHI,NEW DELHI vs. DCIT, NEW DELHI

Ground no. 3, common in all appeals, reads as under: “That no reasonable opportunity was given to the assessee to represent his case for making submission or filing evidence or additional evidence. This was against the natural law of justice. Further no detailed or speaking order was passed by the learned CIT(Appeals).

After hearing rival submissions and going through the orders of the tax authorities below, I noted that in these matters the CIT(A) had fixed the appeals, by sending notices through speed post, on 8-10-2013 and 27-2-2014. On the date fixed, nobody attended and, therefore, the CIT(A) has dismissed the appeals, ex parte, qua the assessee. I noted that the CIT(A) has not given any finding on merit. Even if the assessee had not attended, it was incumbent on the part of ld. CIT(A) to decide the appeals, filed by the assessee, on merits. I, therefore, in the interest of justice and to be fair to both the parties, set aside the impugned orders of ld. CIT(A) and restore the matter back to the file of ld. CIT(A) with the direction that he shall re decide all these appeals in accordance with law after affording proper opportunity of being heard to the assessee. The assessee is also directed to appear before the CIT(A) and submit all the evidences, including additional evidence, on which it may rely before the ld. CIT(A). 8. In the result, assessee’s appeals stand allowed for statistical purposes. Order pronounced in open court on 12/11/2015.