Sanjeev Goyal v. The ITO, Ward- 7(3), Ludhiana
[Citation -2019-LL-0930-47]
| Citation | 2019-LL-0930-47 |
|---|---|
| Appellant Name | Sanjeev Goyal |
| Respondent Name | The ITO, Ward- 7(3), Ludhiana |
| Court | ITAT-Chandigarh |
| Relevant Act | Income-tax |
| Date of Order | 30/09/2019 |
| Assessment Year | 2015-16 |
| Judgment | View Judgment |
| Keyword Tags | ex-parte order |
| Bot Summary: | 2019 Order Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 21.11.2018 of the Commissioner of Income Tax-3, Ludhiana hereinafter referred to as CIT(A) contesting the action of the CIT(A) in confirming the addition made by the Assessing Officer in an assessment carried out u/s 143(3) of the Income Tax Act, 1961 vide order dated 30.12.2017. At the outset, Ld. Counsel for the assessee has invited our attention to the impugned order of the CIT(A) to submit that though in ITA No. 112-chd-2019 Shri Sanjeev Goyal, Ludhiana 2 the caption of the order the presence of the counsel for the assessee has been marked the perusal of the order reveals that the same is an ex-parte order against the assessee. The Ld. Counsel has invited our attention to the chart given in para 4 of the order of the CIT(A) in which the Ld. CIT(A) has mentioned the dates for which the case was adjourned observing that the assessee had failed to attend to the hearings and give necessary details, despite opportunities given to the assessee several times. We find force in the contention of the Ld. Counsel for the assessee that the assessee has not been given proper opportunity to present his case by the Ld. CIT(A). In view of this, the order of the Ld. CIT(A) is set aside and matter is restored to the file of the CIT(A) to decide the appeal of the assessee afresh in accordance with law. The Ld. CIT(A) will give the assessee proper opportunity to present his case. The appeal of the assessee is treated as allowed for statistical purposes. |