SANTOSH KUMAR ROUT,KENDRAPARA vs. ITO, KENDRAPARA

It was submitted by ld AR that the appeal filed by the assessee against the assessment order has been disposed off by the ld CIT(A), NFAC, Delhi without hearing the assessee. It was the submission that the so called opportunities granted by the ld CIT(A) was during the Covid period and thereafter, the order has been passed exparte. It was also the submission that the assessment has been completed by the AO u/s.144 of the Act due to non compliance by the assessee. Therefore, it was the prayer that the assessee may be granted another opportunity to put forth his case before the Assessing Officer.

In reply, ld Sr DR submitted that the assessee had been granted sufficient opportunities by the Assessing Officer as well as by ld CIT(A). It was the submission by ld Sr DR that even the assessee has not produced any evidence before the ld CIT(A). Consequently, ld CIT(A) has passed the order exparte.

I have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that the order has been passed exparte without providing reasonable opportunity of being heard to the assessee. Even the assessment order has been passed exparte u/s 144 of the Act. Before me, ld AR undertakes that if an opportunity is granted, he will cooperate with the Assessing officer by producing the evidences, as required for completing the assessment. Therefore, in the interest of justice, the issues in this appeal are restored to the file of the Assessing Officer for a denovo assessment. The assessee is directed to cooperate with the Assessing Officer for early completion of assessment.