MONA THACKER,CUTTACK vs. ITO, WARD-1(1),CUTTACK, CUTTACK

Shri Mohit Seth Mohit Seth, ld AR appeared for the assessee. Shri the assessee. Shri S.C.Mohanty,ld Sr DR ld Sr DR represented on behalf of the revenue. represented on behalf of the revenue.

It was submitted by ld AR that the ld CIT(A) has passed the order It was submitted by ld AR that the ld CIT(A) has passed the order It was submitted by ld AR that the ld CIT(A) has passed the order exparte on the ground of non exparte on the ground of non-compliance before him. It was his submission compliance before him. It was his submission that before the AO also, there was non that before the AO also, there was non-compliance. I compliance. It was his prayer that one more opportunity may be allowed to the assessee and he undertakes one more opportunity may be allowed to the assessee and he undertakes one more opportunity may be allowed to the assessee and he undertakes that the assessee will comply with the notices by the AO. that the assessee will comply with the notices by the AO. that the assessee will comply with the notices by the AO.

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

i have considered the rival submissions. A perusal of the impugned order clearly shows that despite various notices issued by the ld CIT(A), the assessee failed to comply with the notices. Even there was no written submission filed before the ld CIT(A). A perusal of the assessment order also shows that the assessee has neither put his appearance nor furnished any details with supporting evidence in response to the notices issued under sections 143(2)/142(1) of the Act. Thus, the appeal filed by the assessee is liable to be dismissed. However, in order to meet the ends of natural justice, I am of the considered opinion that the assessee shall be afforded one more opportunity of being heard to substantiate its case before the Assessing Officer. Accordingly, I set aside the appellate order and remit the matter back to the file of the Assessing Officer to afford one more opportunity of being heard to the assessee to substantiate his case with suitable explanation and evidences and thereafter decide the issue in accordance with law.

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

Order dictated and pronounced in the open court on 03/06/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 03/06/2024