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2019 (4) TMI 1725 - AT - Income TaxRequest for adjournment dismissed - assessee through their Counsel filed an application requesting for adjournment because written submissions and paper book is under preparation and compilation - assessee has filed the appeal online. However, only Form-35 is available on the website of the Department which has been downloaded by the Office. The impugned penalty order and copy of the demand notice is not available on record - It is noted that no Power of Attorney and other details have been produced - HELD THAT:- We are of the view that the matter requires reconsideration at the level of the CIT(A). Assessee submitted that it was the first date of hearing of the appeal, on which, no adjournment has been granted to the assessee. Therefore, no proper opportunity of hearing of the appeal have been granted. He has further submitted that it is appeal against the quantum assessment order. CIT(A) has wrongly mentioned in the impugned order that impugned penalty order is not available on the website of the department. He has referred to electronic appeal filed with Ld. CIT(A), in which, details of the challan have been mentioned and in the annexures, copy of the demand along with order appealed, have been filed with the O/o. CIT(A). These facts clearly show that there was no fault attributable to the assessee in filing the relevant documents along with the appeal papers. The Ld. CIT(A) on the very first date of hearing of the appeal proceeded ex-parte without giving proper opportunity to the assessee to prepare the case. The request for adjournment in writing was made seeking only 20 days time. These facts clearly show that impugned order is wholly unjustified and is liable to be set aside. The Ld. CIT(A) did not give reasonable, sufficient opportunity of being heard to the assessee. We set aside the impugned order and restore the appeal of assessee to the file of CIT(A)-1, Noida, with a direction to re-decide the appeal of assessee on merits strictly as per Law, by giving reasonable, sufficient opportunity of being heard to the assessee.
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