M/S Door India P Ltd., Kanpur vs Assessee

This is assessee's appeal directed against the order passed by learned CIT(A), II Kanpur dated 30/01/2013 for assessment year 2006-07.

2. Ground No. 1 is as under:

1. That the Learned Commissioner of Income Tax (Appeals) has erred in law as well as on facts in not allowing proper opportunity of being heard to explain it's case and passed an ex parte appellate order.

3. Learned AR of the assessee submitted that it is noted by learned CIT (A) in Para 2 of his order that in response to last opportunity notice dated 0.10.2012, the assessee has asked for adjournment for 18.102012 but there was no compliance on 18.10.2012. He has also noted that another notice dated 29.10.2012 was issued for compliance on 09.11.2012 but there is no compliance till the date of passing of order by him on 30.01.2013. He submitte4d that there is only one non compliance on 18.10.2012 and notice dated 29.10.2012 was not received by the assessee. Learned DR of the revenue submitted that various opportunities were provided by learned CIT (A).

2 4. We have considered the rival submissions. We feel it fit and proper that in the facts of the present case and in the interest of justice, the matter should go back to learned CIT (A) for a fresh decision after providing adequate opportunity of being heard to both sides. We order accordingly. This ground is allowed and the entire matter is restored to CIT (A) for fresh decision.

5. In view of our decision in respect of Ground No. 1, no adjudication is called for in respect of other grounds at this stage.

6. In the result, the appeal of assessee is allowed for statistical purposes. (Order was pronounced in the open court on the date mentioned on the caption page)

Sd/. Sd/.

(SUNIL KUMAR YADAV) ( A. K. GARODIA ) Judicial Member Accountant Member

Dated:16/01/2015. *C.L.Singh

Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T., Lucknow Asstt. Registrar