MIHIR KUMAR BEHERA,JAJPUR vs. ITO, JAJPUR

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

It was submitted by ld AR that the ld CIT(A) has upheld the additions made by the Assessing Officer on account of non-representation by the assessee. It was the submission that the Assessing Officer has passed the assessment order u/s.144 of the Act as there was no compliance before him. It was his prayer that if one more opportunity is granted, the assessee will cooperate in the set aside proceedings and produce all such documents as required by the ld AO. To this request, ld Sr DR did not have any serious objection.

We have considered the rival submissions. A perusal of the order of ld CIT(A) shows that he has given five opportunities to the assessee to represent his case but there was no response from the side of the assessee, which was compelled to the ld CIT(A) to confirm the assessment order. We also find that the assessment order has been passed expate. Now, ld AR prayed for one more opportunity to substantiate his arguments on the additions as due to some compelling situation, the assessee could not represent the matter before the ld CIT(A). Hence, in the interest of justice, one more opportunity is allowed to the assessee to substantiate his case before the ld CIT(A), who shall pass the order after allowing reasonable opportunity of hearing to the assessee Hence, in the interest of justice, the issues in this appeal are restored to the file of the CIT(A) for readjudication after providing adequate opportunity of hearing to the assessee subject to cost of Rs.5,000/- (Rupees five thousand only) in to be deposited within

In the result, appeals of the assessee stand partly allowed for statistical purposes.