DILLIP KUMAR SAHOO,NIALI vs. ITO PARADEEP WARD, PARADEEP

None appeared for the assessee and Shri S.C.Mohanty, ld Sr DR None appeared for the assessee and Shri S.C.Mohanty, ld Sr DR None appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. appeared for the revenue.

I have heard ld Sr. DR. A perusal of the impugned order clearly have heard ld Sr. DR. A perusal of the impugned order clearly have heard ld Sr. DR. A perusal of the impugned order clearly shows that the ld CIT(A) has passed the order exparte shows that the ld CIT(A) has passed the order exparte shows that the ld CIT(A) has passed the order exparte as the assessee did not respond the notice t respond the notices of hearing, as is evident from the order of the , as is evident from the order of the P a g e 1 | 3 CIT(A) i.e. on 27.1.2021, 11.1.2022, 15.6.2022, 7.11.2022 and 11.1.2023. Further, the ld CIT(A) has not passed the order on merits. Even before the Tribunal, the assessee has not appeared to putforth its grievances. However, in the interest of natural justice and fair play, I consider it reasonable to provide one more opportunity to the assessee to represent his case before the ld. CIT and accordingly, I set aside the order of the ld CIT(A) and restore the issues to his file to decide afresh as per law after providing a reasonable opportunity of being heard to the assessee. Simultaneously, I direct the assessee to appear before the ld CIT(A) and furnish the relevant documents and materials, as he deems necessary for proper adjudication of the appeal. If the assessee fails to appear before the ld CIT(A), the ld CIT(A) is at liberty to dispose of the appeal on merits.

In the result, appeal of the assessee stands partly allowed for statistical purposes.