RASANA BOTTLE SUPPLIERS,COIMBATORE vs. DCIT, COIMBATORE

Both the appeals filed by the assessee are directed against the ex parte orders passed by the Ld. Commissioner of Income Tax (Appeals)-II, Coimbatore and they relate to the assessment years 2005-06 and 2007-08.

The Ld. AR appearing for the assessee submitted that the Ld. CIT(Appeals) has passed ex parte orders without hearing the assessee even though the assessee sought adjournment on the date of hearing before the Ld. CIT(Appeals). The Ld. counsel submitted that, in the interest of natural justice, the assessee should be given one more opportunity to present its case before the Ld. CIT(Appeals).

On the other hand, the Ld. D.R. strongly opposed to the plea put forth by the Ld. AR.

Having regard to the submissions made by the Ld. A.R., we are of the view that the assessee should be given one more opportunity in the interest of natural justice. Accordingly, we set aside both the impugned orders of the Ld. CIT(Appeals) and restore all the matters to his file with a direction to examine the same afresh, after affording necessary opportunity of being heard to the assessee.

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes.