BISWAJIT NAYAK,ROURKELA vs. DCIT, ROURKELA CIRCLE, ROURKELA

In the grounds of appeal, the grievance of the assessee is that the ld In the grounds of appeal, the grievance of the assessee is that the ld In the grounds of appeal, the grievance of the assessee is that the ld CIT(A)is not justified CIT(A)is not justified in dismissing the appeal of the assessee without giving in dismissing the appeal of the assessee without giving opportunity of being heard to the assessee. opportunity of being heard to the assessee.

3. At the time of hearing, ld counsel for the assessee submitted that the At the time of hearing, ld counsel for the assessee submitted that the At the time of hearing, ld counsel for the assessee submitted that the ld CIT(A) has passed exparte order without giving sufficient opportunity of ld CIT(A) has passed exparte order without giving sufficient opportunity of ld CIT(A) has passed exparte order without giving sufficient opportunity of being heard to the assessee. He submitted that if one opportunity is given heard to the assessee. He submitted that if one opportunity is given heard to the assessee. He submitted that if one opportunity is given to the assessee, he will co to the assessee, he will co-operate with the ld CIT(A) for disposal of the operate with the ld CIT(A) for disposal of the assessee.

Ld D.R. submitted that sufficient opportunities have been provided to the assessee as is evident from the order of the CIT(A). Hence, no useful purpose will be served if another opportunity is granted to the assessee.

I have heard the rival submissions and perused the record of the case. On perusal of the order of the ld CIT(A), I find that due no non- appearance of the assessee, ld CIT(A) decided the appeal of the assessee exparte. Now it is the contention of ld counsel for the assessee that if one more opportunity is given to the assessee, he will appear before the ld CIT(A) in deciding the appeal. Considering the submission at Bar by ld counsel for the assessee and in the interest of justice, I deem it fit and proper to restore the matter back to the file of the ld CIT(A) to grant one more opportunity to the assessee to present its case. The assessee is directed to appear before the ld CIT(A) without taking any further adjournment for speedy disposal of the appeal. I order accordingly.

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