GOLEKH BIHARI JENA,PURI vs. ITO, PURI WARD, PURI, PURI

None appeared on behalf of the assessee. Shri S.C.Mohanty, ld Sr DR appeared for the revenue.

A perusal of the orders of the ld CIT(A) in quantum appeals as well as the penalty appeals shows that the assessee has not represented his case despite giving several opportunities. Even the assessment in this case for both the assessment years has been passed u/s.147/144 of the Act and there was no compliance from the side of the assessee. Before us, none appeared despite the notice issued to the assessee. However, in the interest of justice, the issues in the quantum appeals are restored to the file of the ld CIT(A) for readjudication after affording reasonable opportunity of being heard to the assessee. After adjudication the issue of quantum on merit, it will be in the discretion of the CIT(A) to consider the levy of penalty u/s.271(1)(c) of the Act in accordance with law. The assessee is also directed to comply with the notices by the ld CIT(A) during set aside proceedings as file necessary evidences in support of his claim, as deem fit.

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