BS MINING CORPORATION PRIVATE LIMITED,JODA vs. ASSTT.CIT, CIRCLE-1(1), CUTTACK

It was submitted by the ld. AR that the assessee has not received the notice for hearing, which has been mentioned by the ld. CIT(A) in para 5 that “notices of hearing have been issued”. It was the submission that the assessee may be granted another opportunity for representing its appeal before the ld.CIT(A).

Ld. Sr. DR vehemently supported the orders of the ld. AO and ld. CIT(A).

We have considered the rival submission. A perusal of the order of the ld. CIT(A) shows that five opportunities have been granted to the assessee. However, admittedly, the assessee has specifically mentioned that he has not received the notice. A perusal of the order of the ld. CIT(A) also shows that no decision on merits has been taken by the ld. CIT(A). In these circumstances, in the interest of justice, issues in this appeal are restored to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of hearing.

In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 28/11/2023.