ANIL KUMAR BISWAL,BALUGAON vs. DCIT, CIRCLE-2(1), BHUBANESWAR, BHUBANESWAR

None appeared for appeared for the assessee and Shri S.C.Mohanty, ld SR DR i S.C.Mohanty, ld SR DR appeared for the revenue. appeared for the revenue.

Ld Sr DR submitted that the assessee has not represented before the ld CIT(A). It was the submission that the ld CIT(A) has given detailed reasons in his order and the same is liable to be upheld.

We have considered the submission of ld Sr DR. A perusal of the order of the ld CIT(A) shows that the ld CIT(A) has given two notices. It is also noticed that the assessee has not responded to the said notices. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld CIT(A) for readjudication after granting the assessee adequate opportunity of being heard to substantiate its claim.

Here, we may also mention that the ld CIT(A) is sending the notices through ITBA portal and as per the law and the provisions that procedure has supposed to be done. However, it is also noticed that many a times, assesses are unaware of the notices of being issued insofar as many a times, the email given are that of the assessee’s counsel and many a times, the notices may pass on to junk or spam folders, which is obviously not noticed. It is recommended that in the interest of justice and fairplay, the ld CIT(A) may consider issue of notice in physical form also when it is noticed that the assessee is not responding to the notice and the assessee also does not receive notice in their email address or the notice may be issued through Assessing Officer. This could be considered at least till the assessee become aware of the online procedure.

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