Smt. Kuldeep Rajput, Patiala vs Assessee

Smt.Kuldeep Rajput, Vs. The Income Tax Officer #71A, Opp.Kesar Bagh, Ward 1, Partap Colony, Patiala. Patiala PAN: AJBPR7005C (Appellant) (Respondent)

Appellant by : Smt.Kuldeep Rajput Respondent by : Shri S.K.Mittal, DR

Date of hearing : 09.04.2015 Date of Pronouncement : 09.04.2015

PER BHAVNESH SAINI, J.M. :

This appeal filed by the assessee is directed

against the order of learned Commissioner of Income

Tax(Appeals), Patiala dated 28.11.2014 for assessment

year 2010-11.

2. The learned CIT (Appeals) noted in the impugned

order that the appeal was fixed for hearing on 29.9.2014,

16.10.2014 and finally on 4.11.2014 and again the appeal

was fixed for 25.11.2014. But nobody appeared before him

on behalf of the assessee. The CIT (Appeals) further noted 2

that the Assessing Officer has discussed the issue on merits

in assessment order under appeal. The assessee has not

explained the deposits made in the bank account and the

learned CIT (Appeals) accordingly dismissed the appeal of

the assessee.

3. After considering the rival submissions, we are of

the view that the matter requires reconsideration at the

level of the learned CIT (Appeals). The assessee challenged

the ex-parte impugned order. According to section 250(6)

of the Act the learned CIT (Appeals) is required to dispose

off the appeal of the assessee giving reasons for decision in

the appellate order. However, the learned CIT (Appeals)

has not considered the merits of the case even if the

assessee remained ex-parte before him. No reasons for

decision have been given in the appellate order while

dismissing the appeal of the assessee. The learned CIT

(Appeals) without giving reasons has confirmed the order of

the Assessing Officer. The order of the learned CIT

(Appeals) thus cannot be sustained in law and the matter

requires reconsideration at the level of the learned CIT

(Appeals). We accordingly set aside the impugned order

and restore the appeal of the assessee to the file of the

learned CIT (Appeals), Patiala with direction to redecide the

appeal of the assessee on merits giving reasons for decision

in the appellate order even if the assessee again remained

ex-parte. The assessee is directed to cooperate with the

learned CIT (Appeals) for final disposal of the appeal. The 3

learned CIT (Appeals) shall give reasonable sufficient

opportunity of being heard to the assessee and the assessee

shall not seek unnecessary adjournment in the matter.

4. In the result, the appeal of the assessee is allowed

for statistical purposes.

Order pronounced in the open court on this 9th day

of April, 2015.

Sd/- Sd/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated : 9 t h April, 2015

*Rati*

Copy to: The Appellant/The Respondent/The CIT(A)/The CIT/The DR.

Assistant Registrar, ITAT, Chandigarh