SANJIB SAHU,KEONJHAR vs. ITO, KEONJHAR WARD, KEONJHAR

In the grounds of appeal, the grievance of the assessee is that the ld CIT(A) has not afforded reasonable opportunity to the assessee for presenting its case and passed the order exparte.

None appeared on behalf of the assessee when the matter was called for hearing. Hence, I proceed to decide the appeal of the assessee after hearing ld D.R. and on the basis of materials available on record.

I have heard the submission of ld D.R. and perused the appeal record of the Tribunal. On perusal of the impugned order, I find that the ld CIT(A) has allowed several opportunities to the assessee to putforth its grievance on 20.2.19, 7.3.19, 6.9.19 & 17.10.19 but the assessee failed to put appearance before him. However, the ld CIT(A) has dismissed the appeal without adjudicating the issues on merits. Therefore, in order to render substantial justice to assessee, I set aside the order of the ld CIT(A) and restore the appeal to his file for fresh adjudication and decide the appeal on merits after hearing the assessee. With these directions, the appeal is restored to the file of the ld CIT(A).

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