JYOTIRANJAN SAMAL,JAJPUR vs. INCOME TAX OFFICER, JAJPUR

Shri Natabar Panda, Natabar Panda, ld AR appeared for the assessee and Shri d AR appeared for the assessee and Shri S.C.Mohanty, Ld Sr. DR appeared for the revenue.

It was submitted by ld AR that the ld CIT(A) passed the impugned order exparte. It was the submission that the notice of hearing was not served on the assessee. It was also the submission that the assessee does not know how to operate e-mail and to open the portal of income tax department. It was the submission that in view of this, both the assessment order as well as the order of CIT(A) were passed exparte without affording reasonable opportunity of hearing. It was submitted that the addition made u/s.69 is against the principles of natural justice, therefore, prayed that the matter be restored back to the file of the AO for fresh adjudication after hearing the assessee.

In reply, ld Sr DR supported the orders of lower authorities.

We have considered the rival submissions. A perusal of the impugned order clearly shows that the appeal has been dismissed exparte without hearing the assessee. A perusal of the assessment order also shows that due to non-representation from the side of the assessee, the assessment has been passed exparte u/s.144 of the Act. Hence, the assessee has not been provided the opportunity to substantiate his case either before the AO as well as before the ld CIT(A). It was the submission of the assessee that as he was not conversant with the income tax portal, the notice sent by the department was not known to him. At the Bar, ld AR prayed that if one more opportunity is given, the assessee would be in a position to substantiate his case. Therefore, we set aside the order of the P a g e 2 | 3 ld CIT(A) and restore the matter back to the file of the Assessing Officer to readjudicate the issue afresh after affording adequate opportunity of being heard to the assessee. It is also advisable that before concluding the appellate proceedings for non-prosecution, an opportunity by issue of notice to the affected party either physically or through AO be made to avoid this type of frivolous litigation.

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