ALOK MOHANTY,AT-KESHARPUR vs. DCIT, ASMT CIRCLE-2(1), CUTTACK, CUTTACK

Shri K.K.Bal,ld Shri K.K.Bal,ld AR appeared for the assessee and Shri S.C.Mohanty, AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. ld Sr DR appeared for the revenue.

The appeal is time barred by 18 days. The assessee has filed The appeal is time barred by 18 days. The assessee has filed The appeal is time barred by 18 days. The assessee has filed condonation petition supported by affidavit for condonation of the delay, condonation petition supported by affidavit for condonation of the delay, condonation petition supported by affidavit for condonation of the delay, wherein, it is stated that due wherein, it is stated that due to illness of the assessee, the concerned to illness of the assessee, the concerned Advocate dealing in the matter could not be contacted, therefore, there is Advocate dealing in the matter could not be contacted, therefore, there is Advocate dealing in the matter could not be contacted, therefore, there is P a g e 1 | 4 delay of 18 days. It was the prayer that the delay of 18 days in filing the appeal be condoned. Ld Sr DR did not have any objection to the condonation of the delay. After considering the condonation petition and the submissions of the parties, I am convinced that the delay in filing of the appeal was due to sufficient cause. Hence, I condone the delay of 18 days and admit the appeal for adjudication.

Ld AR submitted that the ld CIT (A) has passed the order without hearing the assessee and also without providing sufficient opportunities to put the case before him. It was the submission that as per section 50 of the Act, it is incumbent on the CIT(A) to make necessary enquiry before passing the order and he is obliged to decide each of the points arising out of the appeal i.e. grounds on merits have to be discussed even in an ex-parte order. It was the submission that the assessment order has been passed on the basis of written submission without hearing the assesssee. It was his prayer that if one more opportunity is granted, the assessee would make all such compliances as required by the Assessing Officer for a denovo assessment.

In reply, ld Sr DR opposed the prayer of the assessee and submitted that despite giving several opportunities both by the AO and ld CIT(A), the assessee has miserable failed to comply the notices.

I have heard the rival submissions. Perusal of the impugned order clearly shows that the ld CIT(A) has passed the order as the assessee has not filed any documentary evidences for passing the appellate order. The assessment order also shows that although the assessment order has been passed on the basis of written submission. Before the Tribunal, the assessee requests to allow one more opportunity to putforth his grievance before the Assessing Officer. It is noticed that the assessee has not produced the evidences before the Assessing Officer. In view of above, to meet the ends of justice, the issues in this appeal are restored to the file of the Assessing Officer for re-adjudication. The liberty is granted to the assessee to produce all the relevant documents, evidences and such other details as are required to prove his case before the Assessing Officer.

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