SH. PARAMJIT SINGH,LUDHIANA vs. ITO, W-1(2), LUDHIANA

The ld. AR at the time of hearing, inviting attention to para 2 of the impugned order submitted that the assessee appeared all along before the CIT(A), it was only on the last date i.e. 28.07.2017 that the assessee could not appear and in these circumstances, the CIT(A) has presumed that the assessee is not serious in proceeding with the present appeal. It was his submission that the assessee had sought time to file Paper Book and since it could not be prepared by the said date when time had been sought, accordingly, it was his prayer that the impugned order may be set aside and issues be remanded to the CIT(A). The ld. Sr.DR did not oppose the said prayer.

We have heard the rival submissions and perused the material on record. It is seen that scrutiny proceedings were started in the case of the assessee who is a homeopathic medical consultant on the basis of deposits made in the assessee's bank account as per AIR information available with the AO which led to certain additions being made. The additions were challenged before the CIT(A) who passed an ex-parte order confirming the additions. Accordingly, considering the peculiar facts and circumstances of the case, we deem it appropriate to set aside the impugned order in the interest of substantial justice taking note of the fact that the order has been passed without hearing the assessee back to the file of the CIT(A) with a direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. Said order was pronounced in the Open Court. While so directing, accepting the oral undertaking of the ld. AR, we make it clear that it is hoped that the assessee does not abuse the trust reposed in it and participates fully and fairly. In the eventuality of abuse of the same, we make it clear that CIT(A) would be at liberty to pass an order on the basis of material available on record. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 27.03. 2018.