TMI Blog2012 (7) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... the CIT(A) that the appellant was not interested in pursuing the appeal before him cannot be upheld. On the contrary, CIT(A) violated the principles of natural justice in passing an ex-parte order which disallowed the appeal of the assessee as the notice of hearing cannot be said to be served for the date of hearing and accordingly assessee was prevented to pursue his appeal before CIT(A) due to sufficient cause. Matter restored to the file of CIT(A) to adjudicate the matter afresh - Decided in favor of assessee for the statistical purposes. - ITA No. 1466/Del/2012 - - - Dated:- 31-5-2012 - SHRI J.S. REDDY, SHRI CHANDRA MOHAN GARG, JJ. Appellant by : Rano Jain, Adv. Venketesh Mohan, FCA Respondent by : Sh. R.I.S. Gill, CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Public Sector Undertaking Enterprise Limited Company engaged in the business of production and marketing of drugs and antibiotics. During the assessment proceedings u/s 143(3) of the Income Tax Act, 1961 (herein to be referred to as The Act ) replying to the questionnaire, the assessee filed details regarding nature of business, address of business premises and list of directors but the representative of the assessee requested to take relevant photocopies of the documents by stating that due to large number of retirements, the related year income tax file and balance sheet file were not traceable. In the letter and reply dated 23.02.2006 the assessee also stated that the assessee is a public sector undertaking which has been declared as si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant was unable to trace the basic income-tax and Balance Sheet files and produce the same at the assessment stage despite sufficient opportunities provided by the AO. Moreover, even at the appellate stage apart from filing a copy of the final accounts, the appellant has not made any other submission on the merit of its contentions and not filed any other documentary or oral evidence whatsoever in support of its claim of huge loss during the year. Under the circumstances, I have no reason to interfere with the assessment order. The same is, therefore, upheld and the grounds of appeal are rejected. 5. The assessee s representative (for short the AR) submitted that the ld. CIT(A) grossly erred in confirming the action of the AO is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the principles of natural justice in passing an ex-parte order which disallowed the appeal of the assessee as the notice of hearing cannot be said to be served for the date of hearing and accordingly we also observe that the assessee was prevented to pursue his appeal before the ld. CIT(A) due to sufficient cause. 7. Therefore, in view of the above, we find it just and proper to set aside the impugned order and to restore the matter to the file of CIT(A) with a direction that he would adjudicate the matter afresh after providing reasonable opportunity to be heard and the assessee would also cooperate in the proceedings. Hence, the appeal of the assessee is treated as allowed for the statistical purposes. 8. In the result, the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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