MAA SANTOSHI ENTERPRISES,JHARSUGUDA vs. ITO,WARD-1, JHARSUGUDHA

Shri P.K.Mishra P.K.Mishra, ld AR appeared for the assessee and Shri the assessee and Shri S.C.Mohanty, Sr. S.C.Mohanty, Sr. DR appeared for the revenue.

The appeal is barred by limitation by 312 days. The assessee has filed condonation petition15.6.2024 supported by affidavit and medical certificates, stating the reasons that the Managing Partner of the assessee firm was seriously suffered from neurological problem, chest pain, cough, breathing problem and Asthma for which he had undergone medical treatment and was under direct supervision of the Doctor. It was in this backdrop that the assessee could not take necessary steps for filing the appeal before the Tribunal and there was delay of 312 days. This submission has not been found to be false and, therefore, we condone the delay of 312 days and admit the appeal for hearing.

Before us, the counsel for the assessee submitted that the Ld. CIT(A) has passed the order exparte. It was the submission that even the assessment order has been passed exparte u/s.144 of the Act. It was further submitted that while passing the order, Ld. CIT(A) did not consider the facts of the case, the issues under consideration . It was the submission that the Ld. CIT(A) simply upheld the order passed by Assessing Officer, without any discussion of the case on merits. It was his prayer that the matter be restored to the file of the Assessing Officer and undertakes to furnish all the required documents/evidences to substantiate its case before the Assessing Officer.

In reply, ld Sr DR did not have any serious objection to the request of ld AR of the assessee. P a g e 2 | 4

We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that the ld CIT(A) has passed appellate order without discussing the facts of the case and the issues under consideration and simply proceeded to uphold the assessment order, without any discussion on the issue under consideration before him. A perusal of the assessment order shows that the Assessing Officer has passed the order expate u/s.144 of the Act as no documents/evidences were filed by the assessee. This being so, in the interest of justice, the issues in this appeal are restored to the file of the Assessing officer for readjudication after granting reasonable opportunity of being heard.

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