SMT . SUMAN ANANDRAO MAHAJAN,NAGPUR vs. INCOME TAX OFFICER WARD -3(3), NAGPUR

आदेश / ORDER PER R.S. SYAL, VP: This batch of four appeals by different but connected assessees relates to assessment year 2006-07. 2. There is a delay of 40 days in presenting these appeals before the Tribunal. The ld. AR submitted the reasons for the delay. Finding the same to be reasonable, I condone the delay and admit the appeals for disposal on merits. 3. Shorn of unnecessary details, it is seen that the Assessing Officer (AO) completed the assessment in the hands of four persons, who jointly sold certain property, making addition as long term capital gain. The assessees preferred appeals before the CIT(A), who dismissed them in limine for want of the assessees participating in the proceedings before him. 4. The ld. AR submitted that no notice was received by the assessees which led to the ex-parte disposal of appeals by the CIT(A), except on three occasions when the assessees sought adjournment. Be that as may be, it is seen that the ld. CIT(A) has dismissed the appeals in limine without going into their merits. This course of action is not open to the first appellate authority, who is obliged to dispose off the appeals on merits even if the assessee does not participate in proceedings before him. Considering the entirety of the facts and circumstances of the instant appeals, I am of the considered opinion that the ends of justice would be adequately met if the impugned orders are set aside and the matter is restored to the file of the ld. CIT(A). I order accordingly and direct him to decide the appeals on merits after allowing reasonable opportunity of hearing to the assessees.