HARISH KUMAR KAYAL,ROURKELA vs. ITO,WARD 3 - ROURKELA, ROURKELA

Shri M.R.Sahu, M.R.Sahu, ld AR appeared for the assessee and Shri the assessee and Shri Sanjay Kumar, ld CIT DR appeared for the revenue. DR appeared for the revenue.

It was submitted by ld AR that the ld CIT(A) erred in dismissing the appeal of the assessee due to non-prosecution ignoring the adjournment petition, thus, there is violation of principles of natural justice. It was the submission that the appeal may be restored to the file of the ld CIT(A) for readjudication on merits after allowing adequate opportunity of hearing to the assessee.

In reply, ld CIT DR vehemently supported the order of the ld CIT(A). It was the submission that sufficient opportunities have been granted to the assessee to represent his case before the ld CIT(A).

We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that the assessee has been given notices on three occasions as is evident from the order of the ld CIT(A) at page 13 i.e. on 8.1.2024, 29.6.2024 & 25.7.2024 through ITBA system via e-mail Id provided in the ITBA portal and in Form No.35. The assessee has also filed adjournment petition to adjourn the case. However, the ld CIT(A) has not considered the adjournment petition and dismissed the appeal of the assessee on the ground that the assessee has not complied with the notices issued by the ld CIT(A). Before us, ld AR that submitted that the assessee has not been given adequate opportunity of hearing. In these circumstances, in the interest of justice, the issues in this appeal are restored to the file of the ld CIT(A) for readjudication after granting the assessee adequate opportunity of hearing. Ld AR has raised the legal P a g e 2 | 3 ground relating to the issuance of notice u/s.148 of the Act by the Jurisdictional Assessing at the time of hearing before the bench. Liberty is granted to the assessee to raise all such grounds as are deemed necessary by him before the ld CIT(A) in proper defense of his appeal.

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