ITO WARD - 1(2), GHAZIABAD vs. DHANWA TRANSPORT, GHAZIABAD

When the case called for the hearing neither the assessee nor any authorized representative appeared nor any adjournment application has been filed despite several notices. On perusal of the appeal records we find that this appeal can be adjudicated after hearing the arguments of ld. Senior DR ex-parte qua assessee. Hence, we proceed adjudicate this appeal.

The sole grievance of revenue is that the ld. CIT(A) has adjudicated the appeal without having jurisdiction ex-parte qua assessee and has passed a cryptic order therefore the matter may kindly be restored to the file of Ld. CIT(A) to the first appellate stage.

From bear peruao of we find that the ld. CIT(A) has dismissed appeal of assessee confirming the additions and therefore the assessee has not succeded to secure prayed relief before the ld. CIT(A). In such a situation if the matter/appeal is restored to the file of ld.CIT(A) to the first appellate stage for proper adjudication of first appeal as per requirement of sub section 6 of section 250 of the I.T Act 1961, then there would be no grievance to the assessee. Therefore keeping in view totality of the facts and circumstances and first appellate order, we find it appropriate to restore the matter to the file of ld. CIT(A) for a fresh adjudication of first appeal after allowing due opportunity to the assessee and without being influenced with the earlier order.

Therefore, impugned first appellate order is set aside and matter/appeal is restore to the file of ld. CIT(A) to the first appellate stage with the aforesaid directions.

In the result, the appeal of the revenue is allowed for statistical purposes. Order pronounced in the open court on 29.05.2023.