QUAZI MOHD FIROZ AHAMAD,BHADRAK vs. I.T.O BHADRAK WARD BHADRAK, BHADRAK

These are These are appeals filed by the assessee against the filed by the assessee against the separate orders of the ld CIT(A), NFAC, Delhi dated of the ld CIT(A), NFAC, Delhi dated 31.3.2014 31.3.2014 in Appeal No.CIT(A),Cuttack/10723/2019 CIT(A),Cuttack/10723/2019-20,No.NFAC/2014-15/10262/2023, 15/10262/2023, No.NFAC /2015-16/10288428 & 16/10288428 & No.NFAC/2016-17/10262147 17/10262147 for the assessment years 2014-15 to 2017 15 to 2017-18, respectively, in the matter of assessment , in the matter of assessment u/s.147/144 of the Act u/s.147/144 of the Act.

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

It was submitted by ld AR that in all these four appeals, the Ld. CIT(A) had not afforded sufficient, effective and reasonable opportunity of hearing to the assessee, therefore, the orders passed by the ld CIT(A) are gross violation of principles of natural justice. It was the submission that the re-assessment orders have also been passed exparte as there was no representation from the side of the assessee Ld AR further submitted that both the authorities have not decided the issue on merits as well as the legal issue raised before them and simply made the addition. Ld AR submitted that that all the evidences, which are required for adjudication of the issues afresh are available with the assessee and accordingly, requested that in the interests of justice, the matter may be restored to the file of the AO for de-novo consideration.

In reply, ld Sr DR vehemently supported the orders of the AO and ld CIT(A).

We have considered the rival submissions. A perusal of the impugned orders clearly show that the ld CIT(A) has given multiple opportunities to the assessee, however, due to the non-representation of the assesse, he dismissed appeals of the assessee without giving any findings on merits. A perusal of the reassessment order also shows that additions were made in P a g e 2 | 4 to 245/CTK/2024 Assessment Years : 2014-15 to 2017-18 absence of any compliance from the assessee even though the assessee had raised legal objection regarding reopening of the assessment but could not submit any evidence on factual aspect to give justice his claim. Now, ld AR undertakes in the Bar that if an opportunity is granted, the assessee would be in a position to provide all the documents/evidences to substantiate his claim. Therefore, in the interest of justice, the issues are restored to the file of the Assessing Officer to decide the issue afresh as per law and after providing adequate opportunity of hearing to the assessee. It is also directed that the assessee should provide all the details, as deems fit, in support of his case before the Assessing officer. With these directions, the appeals are restored to the file of the Assessing officer for denovo consideration.

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