SHRI SATYENDRA PRASAD,MAYURBHANJ vs. ACIT, ROURKELA CIRCLE, ROURKELA

Shri Somnath Sahoo Somnath Sahoo, ld AR appeared for the assessee and Shri the assessee and Shri S.C.Mohanty, Sr. , Sr. DR appeared for the revenue.

The assessee has The assessee has raised the following grounds of appeal: the following grounds of appeal: P a g e 1 | 4

It was submitted by ld AR that the ld CIT(A), NFAC has dismissed the appeal of the assessee exparte without affording reasonable opportunity of hearing to the assessee. It was his submission that even the assessment order has been passed u/s.147 read with section 144B of the Act without giving reasonable opportunity to the assessee. Ld AR requested that if one opportunity is granted to the assessee, the assessee would be in a position to cooperate in the set aside proceedings.

Ld Sr DR opposed the prayer of the ld AR of the assessee. It was his submission that the assessee is not bothered to cooperate either in the assessment proceedings nor before the ld CIT(A).

We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that seven notice of hearings were issued to the assessee but the assessee failed to respond the notices. Therefore, ld CIT(A) was compelled to pass the impugned order. It is also observed that as the assessee has not furnished any details and documents to substantiate his claim with supporting documents and evidences. It is also observed that as the assessee has not cooperated in the assessment proceedings, the Assessing officer had no option but to pass the assessment order on the basis of materials before him. However, now before us, ld AR request one more opportunity to substantiate his claim before the ld CIT(A). Hence, in the interest of justice, the issues in this appeal are restored to the file of the CIT(A) for re-adjudication after providing adequate opportunity of hearing to the assessee subject to cost of Rs.2,000/- (Rupees two thousand only) to be deposited within 60 days from the date of this order under the head “others” in ITNS challan 280 in the Account No.500 and same is to be filed before the CIT(A). In the event the cost is not paid, the order passed by the ld CIT(A) and that of the AO would stand confirmed. In view of above, in order to render substantiate justices, the issues in this appeal are restored to the file of the CIT(A) for fresh adjudication as per law and after affording reasonable opportunity to the assessee.