RAJESH KUMAR CHOUDHURI,CHANDANBHATI vs. ITO, BOLANGIR

Shri Nakul Agarwal Nakul Agarwal, ld AR appeared for the assessee. Shri Charan the assessee. Shri Charan Dass, ld Sr DR , ld Sr DR represented on behalf of the revenue.

It was submitted by ld AR that the ld CIT(A) has passed order It was submitted by ld AR that the ld CIT(A) has passed order It was submitted by ld AR that the ld CIT(A) has passed order exparte without hearing the assessee. It was his submission that if one exparte without hearing the assessee. It was his submission that if one exparte without hearing the assessee. It was his submission that if one more opportunity is given the more opportunity is given the assessee would be in a position to cooperate assessee would be in a position to cooperate with ld AO for fresh adjudication of the issue with ld AO for fresh adjudication of the issue. Ld Sr DR submitted that . Ld Sr DR submitted that P a g e 1 | 3 Assessment Year : 2017-18 enough opportunities had been granted by the ld CIT(A) but the assessee is non-cooperative.

I have considered the rival submissions. A perusal of the impugned order clearly shows that the assessee has not represented his case before the ld CIT(A) despite given various opportunities, as is evident from the order of the ld CIT(A) at page 2. Even no document or evidence has been filed in support of the claim of the assessee. Before me, ld AR has prayed to allow one more opportunity to present its case. I also find that the assessment in this case has been passed u/s.144 due to non-representation of the assessee before the Assessing Officer. Therefore, in the interest of justice, I set aside the order of the ld CIT(A) and remit the matter back to the file of the Assessing Officer to readjudicate the issue after affording reasonable opportunities of hearing to the assessee. The assessee is directed to furnish the required evidence and documents, as required by the Assessing Officer for denovo assessment.

In the result, appeal of the assessee stands partly allowed for statistical purposes Order dictated and pronounced in the open court on 29/05/2024.