Shri Bhawani Kumar Shah C/O- O.P. ... vs Ito Ward-7(1), Jaipur, Ward-7(1), ... on 24 July, 2019
Thus it is clear that on earlier two occasions, the ld.AR of the assessee
duly appeared before the ld. CIT(A). However, when hearing was
adjourned on 22-03-2019, nobody appeared before the ld. CIT(A) and
without issuing any fresh notice the ld. CIT(A) has decided the appeal ex-
parte. The ld.AR has explained the reasons for non-appearance before the
ld. CIT(A) that due to another appeal pending in the case of Bhawani
Kumar Shah, (HUF) before the same ld. CIT(A), there was a confusion
about the date of hearing and therefore, the non-appearance is due to
inadvertent and bona fide mistake. The Tribunal finds that the reasons
5
ITA No. 737/JP/2019
Shri Bhawani Kumar Shah vs ITO, Ward-7(1), Jaipur
explained by the ld.AR are reasonable cause for non-appearance before
the ld. CIT(A) . Therefore, in the facts and circumstances of the case, the
matter is set aside to the record of the AO for granting one more
opportunity of hearing to the assessee and then deciding the same afresh.