SURESH KUMAR UPADHAYA,SHREEHARI BIHAR vs. INCOME TAX OFFICER, WARD PURI, SEE BEACH PURI

Shri Mohit Seth, Mohit Seth, ld AR appeared for the assessee. ld AR appeared for the assessee. Shri S.C.Mohanty, 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( It was submitted by ld AR that the ld CIT(A) had issued notices on A) had issued notices on three occasions but the notices were not received by the assessee. It was three occasions but the notices were not received by the assessee. It was three occasions but the notices were not received by the assessee. It was the further submission that the assessment order has been passed exparte the further submission that the assessment order has been passed exparte the further submission that the assessment order has been passed exparte

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

I have considered the rival submissions. As it is noticed that the assessment order is itself an exparte order and ld AR has undertaken to produce all the evidences before the AO if an opportunity is given, in the interest of justice and fair-play, the issues in this appeal are restored to the file of the Assessing Officer for readjudication after granting the assessee adequate opportunity of being heard.

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