CIT(A) cannot dismiss the appeal of the assessee primarily for non-attendance and then decide on its merits as well

IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH “A”, PUNE – VIRTUAL COURT

BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND
SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER

ITA No.3001/PUN/2017
Assessment Year : 2012-13 

Shri Sachin Gopalrao Borade
Plot No.50,
Govind Ganga N,
Above SBH Mantha, Market Yard,
Taluka Mantha, Jalna
PAN: BBYPB3946C
Appellant 

Vs. 

ITO, Ward-1, Jalna
Respondent

Assessee by Shri M.K. Kulkarni
Revenue by Shri Vitthal Bhosale

Date of hearing 26-04-2021
Date of pronouncement 26-04-2021

ORDER

PER R.S.SYAL, VP :

This appeal by the assessee is directed against the ex parte order passed by the CIT(A)-1, Aurangabad on 31-10-2017 in relation to the assessment year 2012-13.

2. The assessee, through grounds of the appeal, has, inter alia, challenged the passing of the ex-parte order by the ld. CIT(A) without granting proper opportunity of hearing.

3. We have heard the rival submissions through Virtual Court and gone through the relevant material on record. It is seen that the ld. CIT(A) dismissed the appeal of the assessee primarily for non-attendance and then went on to decide on merits as well. The ld. AR stated the reasons for his absence before the ld. CIT(A), with which we are satisfied. In view of the aforenoted peculiar 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) with a direction to dispose of the appeal afresh on merits as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly.

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