JANSEVA SAHAKARI BANK LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

We have heard the ld. DR through virtual hearing and scanned the relevant material on record. There is no appearance from the side of the assessee despite notice. It is seen that the ld. CIT(A) dismissed the appeal of the assessee ex parte qua the assessee. The assessee in the second ground of appeal has challenged the ex parte order urging to restore the matter to the file of ld. CIT(A) so as to enable it to produce necessary documents necessary for the disposal of appeal. In view of the aforenoted facts obtaining in the extant case and the ld. DR not raising any serious objection to the granting of another opportunity of hearing to the assessee, we are of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A). We order accordingly and direct him to dispose of the appeal afresh on merits as per law after allowing a reasonable opportunity of hearing to the assessee.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 02nd September, 2021.