SRI SUDHANSU SEKHAR DAS,BHUBANESWAR vs. ITO, WARD-3(5), BHUBANESWAR

In Ground Nos.3 & 4 of appeal, the grievance of the assessee is that the order of the ld CIT(A) is in gross violation of principles of natural justice, as the same has been passed without allowing sufficient opportunity of hearing to the assessee.

At the outset, Shri P.K.Mishra, ld counsel for the assessee has informed that proper opportunity of hearing was not granted and the appeal

Ld DR submitted that several opportunities have been afforded to the assessee by ld CIT(A) as is evident from the impugned order and the assessee failed to appear before him. Therefore, he submitted that the ld CIT(A) had no option but to dismiss the appeal for want of non-compliance by the assessee.

On consideration of the rival submissions, I observe that the CIT(A) has allowed several opportunities to the assessee and the assessee has not put in appearance before him. Now, before me, ld A.R. has prayed that one more opportunity be given to present its case. Therefore, in the interest of substantial justice, I consider it appropriate to restore the matter to the file of the CIT(A) but with imposition of cost of Rs.5,000/- on the assessee for his conduct before the ld CIT(A). The CIT(A) is directed to take up the issue for adjudication on 8.12.2020, and as the date is announced in the open court in the presence of both parties, no separate notice of hearing is required to be issued by ld CIT(A). The assessee is also directed to deposit a cost of Rs.5,000/- and file copy of the challan of deposit of cost before the CIT(A) as an evidence in compliance of the order of this Tribunal. With these directions, the appeal of the assessee is restored to the file of the CIT(A) for fresh adjudication.

In the result, appeal of the assessee is allowed for statistical purposes