DHRUV PRASAD MURARKA,PATNA vs. DCIT, CIRCLE-4, PATNA

आदेश /O R D E R Per Bench(Oral): This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income-tax (Appeals), Patna’s order dated 22.11.2017 passed in case No.CIT(A), Patna-2/10382/2015-16 involving proceedings u/s 143(3) of the Income Tax Act, 1961; (in short ‘the Act’). Heard both the parties. Case file perused. 2. Learned counsel representing assessee has pinpointed at the outset that the CIT(A)’s order under challenge; affirming the Assessing Officer’s action adding deemed revenue amount of Rs.3,04,839/-, has been passed ex parte without even indicating as to whether this taxpayer had been actually served relevant hearing notice or not. This clinching aspect has gone unrebutted from the Revenue side. Faced with this factual position, we deem it appropriate to restore the assessee’s instant grievance back to the CIT(A) for his appropriate adjudication afresh on merits keeping in view the statutory requirement u/s 250(6) of the Act. Ordered accordingly.