BANGIYA GRAMIN VIKASH BANK,MURSHIDABAD vs. ACIT, MURSHIDABAD

in Vikash Bank 312/Kol/2023) and assessment order dated 20.12.2019 (in respect of ).

Though the assessee has raised ten grounds of appal but through the common ground no. 2 it is contended that Ld. CIT(A) was wrong in not considering the merits of the case and not providing proper opportunity of hearing, therefore, the order passed by the Ld. CIT(A) is completely arbitrary and unjustified. So as to examine this groundon perusal of the impugned order, we notice that Ld. CIT(A) has dismissed the appal merely by observing that “the case was fixed for hearing thrice on 15.02.2021, 20.12.22 and 30.01.2023. However, no ground wise written submission was furnished though despite repeated request. The case is therefore dismissed in limini.” 3. From perusal of the above finding, we observe that the assessee has not filed any details/submissions before the Ld. CIT(A). However, considering the fact that assessee is a Gramin Viks Bank and prima facie does not seem to be an assessee who is not interested in pursuing this appal. Ld. DR was asked whether he has any objection if the issues raised be restored to the file of the Ld. CIT(A) for fresh adjudication. Ld. DR did not oppose the same. 4. We, therefore, set aside both the impugned orders of the Ld. CIT(A) and restore all the issues raised by the assessee on merits in the intant appeals back to his file for fresh adjudication after affording reasonable opportunity of being heard to the assessee and the assessee is also directed to diligently participate in the appellate proceedings without fail. In case the assessee fails to appear without any reasonable cause then Ld. CIT(A) can proceed in accordance with law by passing a speaking order. &313/Kol/2023 A Y: 2017-18, Bangiya Gramin Vikash Bank 4. In the result, both the appeals of the assessee are allowed for statistical purposes. Order is pronounced in the open court on 06.06. 2023.