JAGBIR SINGH SENGAR ,BHOPAL vs. ITO W 2(2), BHOPAL

At the time of hearing, Ld. Counsel for the assessee submitted that the assessee remained unrepresented before both the authorities below. Ld. Counsel submitted that notice was not duly served upon the assessee. Ld.

On the contrary, Ld. D.R. opposed these submissions and relied upon the order of the CIT(A).

We have heard the rival submissions, perused the materials available on record and gone through the orders of the authorities below. We find that before the A.O., no one appeared on behalf of the assessee nor any reply was filed in response to the notice u/s 148 of the Income Tax Act, 1961 (hereinafter called as ‘the Act’). Even before the Ld. CIT(A), no one appeared on behalf of the assessee, despite various opportunities were granted. It is stated by the Ld. Counsel for the assessee that the notices of hearing could not be received by the assessee. Considering the totality of the facts and in the interest of principles of [ Jagbir Singh Sengar, Bhopal] natural justice, we deem it proper to give the assessee another opportunity. Therefore, the orders of the authorities below are set aside. The assessment is restored to the file of the A.O. to make de-novo assessment after giving reasonable opportunity to the assessee.

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