Tribunal orders de novo assessment for 2006-2007, stresses fair hearing, remands other grounds for fresh adjudication.

The Tribunal set aside the ex parte appellate order by the CIT(A) for the assessment year 2006-2007, directing a de novo order to be passed. It emphasized the importance of providing a fair opportunity of hearing to both parties and instructed the appellant to cooperate with revenue authorities. All other grounds of appeal were remanded for fresh adjudication. The appeal of the assessee was allowed for statistical purposes, indicating the decision was made for record-keeping.

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Issues: Ex parte order by CIT(A) without sufficient opportunity of hearing to the appellant.

In this case, the appellant challenged the ex parte appellate order passed by the CIT(A) for the assessment year 2006-2007, contending that the order was made summarily without considering the merits of the issue. The appellant argued that the CIT(A) should have provided a proper opportunity for a hearing before making a decision. The Tribunal, after reviewing the submissions and orders of the AO and the CIT(A), found that the ex parte order was indeed passed summarily without delving into the merits of the case. Consequently, the Tribunal set aside the CIT(A)'s order and directed a de novo appellate order to be passed, emphasizing the importance of providing a fair opportunity of hearing to both parties. The Tribunal instructed the appellant to cooperate with the revenue authorities during the proceedings and obtain the notice of hearing within a specified period. Additionally, all other grounds of appeal raised by the appellant were also remanded to the CIT(A) for fresh adjudication in accordance with the law. Ultimately, the Tribunal allowed the appeal of the assessee for statistical purposes, indicating that the decision was made solely for record-keeping purposes.

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