M/S. SHREE HANUMAN FLOUR MILL,BHADRAK vs. ITO, BHADRAK WARD, BHADRAK

Ld. DR, on the other hand, objected to the submissions of the assessee and submitted that the assessee has neither appeared before

I have heard rival submissions and perused the materials available on record. I find that the ld. CIT(A) has observed that the assessee has neither appeared before him nor filed any written submission to substantiate its claim, resulting into passing of ex-parte order on account of non-appearance of the assessee. Keeping in view the above background of the case and considering the prayer of the assessee and in the interest of rendering substantial justice, I am of the considered view that no loss will be caused to the revenue if one more opportunity is allowed to the assessee to present its case before the CIT(A). Accordingly, appeal of the assessee is restored back to the file of CIT(A) to adjudicate the issue after calling the required details from the assessee and after providing proper opportunity of hearing to the assessee. The assessee is also directed to cooperate with the CIT(A) in disposal of the case. I order accordingly.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 07/03/2019. (CHANDRA MOHAN GARG) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनांक Dated 07/03/2019 प्र.कु.मम/PKM, Sr.P.S.