MIHIR SAMANTRAY,CUTTACK vs. INCOME TAX OFFICER, KENDRAPADA WARD, KENDAPADA

Although in all these appeals, various grounds common to all appeals have been raised, but the effective issue agitated is that the ld CIT(A) has dismissed the appeals for want of prosecution without passing a speaking order.

At the outset, ld A.R. of the assessee, reiterating the contentions raised in the grounds of appeal in all these appeals, submitted that the ld CIT(A) has passed the exparte order without affording reasonable

In reply, ld DR submitted that the assessee has failed to put in appearance before the Assessing officer, therefore, the assessment order was passed u/s.144 r.w.s 147 of the Act. Hence, in order to avoid the multiplicity of proceedings, the matter may be restored to the file of the Assessing officer to pass assessment order denovo.

Having heard the rival submissions and perusing the orders of lower authorities, I observe that the ld CIT(A) has given several opportunities to the assessee, as is evident from the impugned orders. However, he has dismissed the appeals for want of prosecution without passing a speaking order. I also observe that due to non-appearance from the side of the assessee, the Assessing Officer has also passed order exparte u/s.144/147 of the Act to the best of his judgement. In view of foregoing reasons, and to avoid multiplicity of proceedings, I set aside the orders of lower authorities and remit the appeals back to the file of the Assessing officer to pass a denovo assessment order after allowing reasonable opportunity of hearing to the assessee. The assessee is also directed to co-operate with the Assessing Officer for a fresh assessment orders in all these assessment years. With these directions, the appeals are restored to the file of the AO.

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