M/S NNANDLAL D MEHADIA ,NAGPUR vs. ASSISTANT COMMISSINER OF INCOME TAX CIRCLE -2, NAGPUR

This appeal by the assessee against the order dated 28-02-2019 passed by the Commissioner of Income Tax (Appeals)-2, Nagpur [‘CIT(A)’] for assessment year 2008-09.

At the time of hearing there was no appearance from the assessee nor through her representative and I observe that the order passed by the CIT(A) is an ex-parte order and liabilities of the assessee were not adjudicated upon. The ld. CIT(A) dismissed the appeal of the assessee on the ground of non-prosecution. I proceed with the case after hearing the submissions of ld. DR wherein it is evident that neither the assessee nor its authorized representative attended and filed the details evidences in support of appeal on merits. Therefore, the ld. DR vehemently opposed the prayer of providing any further opportunity to the assessee for representing its case on merits before the First Appellate Authority.

I have perused the case records and heard the ld. DR. I find that the ld. CIT(A) dismissed the appeal of the assessee on the ground of non prosecution. It is, therefore, clear that rights and liabilities of the parties were not adjudicated upon on merits and I am of the considered view that one final opportunity needs to be given to the assessee to represent its case on merits so that justice can be delivered.

In view of the matter, I set aside the order of ld. CIT(A) and restore the matter back to his file for fresh adjudication after providing sufficient opportunity of hearing to the assessee. The assessee is liberty to file evidences, if any, in support of its claims.

In the result, appeal of the assessee is allowed for statistical purposes.