THE SHREE SUVARNA SAHAKARI BANK LTD.,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 7, PUNE

आदेश / ORDER PER INTURI RAMA RAO, AM :

2. At the time of hearing there was no appearance from the assessee neither personally nor representative and we 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(Appeals) dismissed the appeal of the assessee on the ground of non-prosecution. We proceed with the case after hearing the submissions of ld. DR and referring to para 3 of the CIT(A) order wherein it is evident that 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 his case on merits before the First Appellate Authority.

3. We have perused the case records and heard the rival contentions. We find that the Ld. CIT(Appeals) 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. The spirit of income tax proceedings is not adversial and we are of the considered view that one final opportunity needs to be given to the assessee to represent his case on merits so that justice can be delivered.

In view of the matter, we set aside the order of Ld. CIT(Appeals) and restore the matter back to his file for fresh adjudication after providing sufficient opportunity of hearing to the assessee. At the same time, we direct the assessee to present himself before the Ld. CIT(Appeals) with relevant documentary evidences to represent his case on merits. Any service of notice is dispensable.

Order pronounced on 27th day of May, 2021.