M/S MALAYALEE ASSOCIATION,RANCHI vs. DCIT, EXEMPTION CIRCLE, RANCHI

2. After hearing rival contentions we find that the Assessing Officer has passed an ex-parte order u/s 144 of the Act. The ld. CIT(A) also has dismissed the appeal on technical grounds. The assessee has demonstrated before us that he was prevented by sufficient cause from appearing before the Assessing Officer as well as the ld. CIT(A). Under these circumstances, we set aside the appeal to the file of the Assessing Officer on the grounds of violations of principles of natural justice. The Assessing Officer is directed to give adequate opportunity to the assessee and dispose off the case de novo in accordance with law. The assessee is directed to appear before the ld. CIT(A) and co- operated in the proceedings till disposal of the appeal.

In the result, appeal of the assessee is allowed for statistical purposes. Kolkata, the 5th day of January, 2021.

Deputy Commissioner of Income Tax, Exemption Circle, Ranchi Deputy Commissioner of Income Tax, Exemption Circle, Ranchi 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata.