Without stating whether notices were served on assessee, CIT(A) was not justified in dismissing the appeal of the assessee for non-appearance – ITAT
ABCAUS Case Law Citation:
ABCAUS 2879 (2019) (04) ITAT
In the instant case, the CIT(A) had dismissed the appeal of the assessee on the ground that the assessee failed to put in appearance on the dates of hearing by him.
However, the case of the assessee was that he had not received the notice of hearing sent by the CIT(A) and therefore was unable to appear before him on the dates of hearing fixed.
The Tribunal noted that the CIT(A) in his order, mentioned the date of notice of hearing sent to the assessee. However, the CIT(A) had not stated in the order whether these notices were served on the assessee.
In view of the above, the Tribunal opined that the CIT(A) was not justified in dismissing the appeal of the assessee for non-appearance by the assessee on the date of hearings fixed by him.
Therefore, the Tribunal set aside the order of the CIT(A) and restored the appeal back to his file for adjudicating afresh after allowing reasonable and proper opportunity of the hearing to the assessee.