ABIRCHAND KOCHAR,CUTTACK vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

Shri C.Parida, C.Parida, ld AR assisted by Shri Soumya Ranjan Dixit, intern of assisted by Shri Soumya Ranjan Dixit, intern of National Law University, Cuttack National Law University, Cuttack appeared for the assessee and Shri the assessee and Shri Charan Dass, Ld CIT Ld CIT DR assisted by Ms Shreyanshi Patra, intern of assisted by Ms Shreyanshi Patra, intern of Madhusudhan Law University, Cuttack Law University, Cuttack appeared for the revenue.

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 more opportunity is given the assessee would be in a position to cooperate with ld CIT(A) for disposal of the appeal. Ld Sr DR submitted that enough opportunities had been granted by the ld CIT(A) but the assessee is non- cooperative.

We 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). Even no document or evidence has been filed in support of the claim of the assessee. Before us, ld AR has prayed to allow one more opportunity to present its case. Therefore, in the interest of justice, we set aside the order of the ld CIT(A) and remit the matter back to his file for readjudication after affording reasonable opportunities of hearing to the assessee, subject to cost of Rs.5,000/- (Rupees five Thousand only) to be deposited within 60 days from the date of this order under the head “others” in ITNS challan 280 in the Account No.500. In the event the cost is not paid, the order passed by the ld CIT(A) and that of the AO would stand confirmed.

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