SH. VIJAY KUMAR THROUGH LEGAL HEIR SH. RAKESH KUMAR,MUKTSAR vs. DCIT, CC-2, LUDHIANA

Order Per Dr. Krinwant Sahay, A.M.: The appeal in this case has been filed by the Assessee against the order dated 19.07.2023 of the Ld. CIT(A)-5, Ludhiana for the Assessment Year 2012-13. 2. The Assessee has raised the following grounds of appeal:-

518/Chd/2023 Sh. Vijay Kumar. 2 2. That the Learned CIT(A) was not justified in not deciding the appeal on merits.

3. During the proceedings before us, at the very outset, the Counsel of the Assessee brought it to notice of the Bench that the assessment order in this appeal has been passed ex-parte and the appellate order has also been passed ex-parte. The Counsel of the assessee also contended that while passing the appellate order, the Ld. CIT(A) has not given his findings on merit, therefore, the Counsel of the Assessee requested to the Bench that this case may be remanded back to the file of the Ld. CIT(A) for fresh adjudication on merit.

4. The Ld. DR argued that ex-parte order of both authorities below, the A.O. and the Ld. CIT(A) shows that the assessee has not been co- operating with the Department, however, keeping in view the natural justice, this appeal may be remanded back to the file of Ld. CIT(A). Accordingly, this appeal i.e. is being remanded back to the file of Ld. CIT(A), to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of 518/Chd/2023 Sh. Vijay Kumar. 3 hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly.