LATE MADHUKAR H GANDHI L/H SUDHIR M GANDHI,MUMBAI vs. ITO WD 23(2)(2), MUMBAI

Late Madhukar H. Gandhi L/h Shri Sudhir M. Gandhi 2 Commissioner (Appeals)–19, Mumbai, for the assessment year 2006– 07.

The assessee is aggrieved by the ex–parte order passed by the first appellate authority dismissing the assessee’s appeal. The learned Counsel for the assessee has stated before us that the notice for hearing issued to the assessee was never served and as per the facts narrated by the learned Commissioner (Appeals) in para–2 of his order, the second notice of hearing was addressed to a dead person, hence, it returned unserved. It was, therefore, submitted that dismissal of assessee’s appeal without affording reasonable opportunity of being heard is in gross violation of natural justice. He, therefore, requested to restore the matter back to the file of the learned Commissioner (Appeals) for deciding the issue on merits.

The learned Departmental Representative has no objection if the matter is restored to the file of the learned Commissioner (Appeals).

Considering the submissions of the parties, we are inclined to set aside the impugned order passed by the learned Commissioner (Appeals) and restore the matter to his file for deciding the issues raised by the assessee on merit after affording reasonable opportunity of being heard to the assessee.