VEERA CHANDRA REDDY SESHRAREDDY,BHADRAK vs. ACIT, BALASORE CIRCLE, BALASORE

Ld. DR relied on the order of CIT(A) and submitted that the assessee has deliberately not appeared before the CIT(A). Therefore, the CIT(A) has passed order after considering the material available on record. Hence, the appeal of the assessee deserves to be dismissed.

After considering the submissions of ld. DR and perusing the relevant material placed in the record of the Tribunal, we find that the ld. CIT(A) has passed the impugned order ex-parte. Considering the facts and circumstances of the case and in the interest of justice, we restore the appeal of the assessee to the file of CIT(A) to pass a speaking and reasoned order considering the submissions of the assessee. Needless to say, the assessee shall be provided reasonable opportunity of hearing. The assessee is also directed to appear before the CIT(A) positively and cooperate with the CIT(A) in early disposal of the case.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 17/06/ 2020. (C.M.GARG) (L.P.SAHU) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनाांक Dated 17/06/2020 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : अऩीलाथी / The Appellant-