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of <h1>Tribunal grants fair hearing, sets aside dismissal, emphasizes assessee's right to present case</h1> <h3>Shri Pritam Singh Oberoi, C/o M/s. New Warehouse Carriers Versus The I.T.O., Range II (3), Lucknow.</h3> The Tribunal recalled the ex parte order due to the assessee's non-appearance, allowing both parties to argue the appeal on merit. The appeal against the ... - Issues involved: The issues involved in the judgment are the recall of an ex parte order due to the non-appearance of the assessee on the scheduled hearing date and the dismissal of the appeal by the ld.CIT(A) without considering the material on record and giving an opportunity of being heard.Recall of Ex Parte Order: The Miscellaneous Application was filed by the assessee to recall the ex parte order dated 17.8.2009 due to the non-appearance of the assessee on the scheduled hearing date. The assessee provided a detailed explanation for the non-appearance, citing a family tragedy and compelling circumstances. The Tribunal found the explanation plausible and recalled the ex parte order, allowing both parties to argue the appeal on merit.Grounds of Appeal: In the appeal against the order of the ld.CIT(A), the assessee raised various grounds, including the contention that the ld.CIT(A) erred in passing the ex parte order without giving a reasonable opportunity for the assessee to be heard. The assessee claimed to be fully prepared with written submissions and documentary evidence on the scheduled date but was not given a chance to present the case.Assessment and Appeal: The assessee did not file the income tax return initially, and the AO assessed the income at a higher amount than declared by the assessee. The appeal to the ld.CIT(A) was dismissed without considering the written submissions and material presented by the assessee. The Tribunal set aside the order of the ld.CIT(A) and remanded the case to be decided on merit, emphasizing the importance of providing a reasonable opportunity for the assessee to be heard.Conclusion: The Tribunal allowed the Miscellaneous Application and the appeal for statistical purposes, directing that the case be decided on merit after providing a fair opportunity for the assessee to present their case. The decision was pronounced in open court on 17.9.2010.
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