This appeal by the assessee arises out of the ex parte order passed by the ld. CIT(Appeals)-2, Aurangabad on 21.02.2019 in relation to the assessment year 2011-12.

2. I have heard both the sides and perused the relevant material on record. It is seen that the ld. CIT(A) passed the order ex-parte qua the assessee. The ld. AR stated that the ld. CIT(A) did not give proper ITA No. 631/PUN/2019 A.Y. 2011-12 opportunity of hearing. In the given facts, I am satisfied that the assessee was prevented from presenting his case properly before the ld. first appellate authority. As such, I am of the considered opinion that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of the ld. CIT(A). I order accordingly and direct him to decide the appeal afresh as per law after allowing a reasonable opportunity of being heard to the assessee.

3. In the result, the appeal is allowed for statistical purposes. Order pronounced on 19 th day of June, 2019. Sd/- R.S. SYAL /VICE-PRESIDENT / Pune; / Dated : 19 th June, 2019. SB / Copy of the Order forwarded to :

1. / The Appellant.

2. / The Respondent.

3. The CIT(Appeals)-2, Aurangabad.

4. The Pr. CIT-1, Aurangabad. 5. , , - , / DR, ITAT, SMC Bench, Pune.

6. / Guard File. // True Copy // / BY ORDER, / Private Secretary , / ITAT, Pune. . ITA No. 631/PUN/2019 A.Y. 2011-12 * Date 1 Draft dictated on 18.06.2019 Sr. PS/PS 2 Draft placed before author 18.06.2019 Sr. PS/PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order