PEER KUMAR SINGH,ANGUL vs. DCIT, CIRCLE-1(1), BHUBANESWAR

This is an appeal filed by the assessee against the order of

the Commissioner of Income Tax(Appeals)-1, Bhubaneswar dated

6.9.2017 for the assessment year 2008-09.

that the Commissioner of Income Tax(Appeals)-1, Bhubaneswar

was not justified in dismissing the appeal of the assessee exparte

without affording adequate opportunity of being heard to the

assessee.

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that the CIT(A) has dismissed the appeal of the assessee exparte

without hearing the assessee. He also submitted that earlier to

this, the Assessing Officer also framed exparte assessment order

u/s.144 of the Act without providing due opportunity of hearing to

the assessee, which was also against principle of natural justice.

He also submitted that at the relevant point of time, he had gone

to USA for his eye treatment and could not appear on behalf of

the assessee, and hence, the orders of the Assessing Officer and

CIT(A) are illegal being passed against principles of natural justice

and for lack of adequate opportunity of hearing to the assessee .

Ld A.R. of the assessee before me submitted that if one more

opportunity is granted, then the case shall be properly

represented before the Assessing Officer without any fail or

adjournment.

assessment order and first appellate order. From these two

orders of the lower authorities, it is an admitted factual position

that neither before the Assessing Officer nor before the CIT(A),

the assessee was allowed opportunity of adequate hearing due to

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the reason which cannot be apparently attributable exclusively to

the assessee. The tax authorities are empowered to pass exparte

orders if despite service of summons, the assessee does not

comply with the same, But in the present case, I am not satisfied

with the action of the tax authorities in passing exparte

assessment order u/s.144 of the Act and dismissing the appeal

exparte. From Para 2 of the appellate order, I observe that on

5.6.2017, ld A.R. of the assessee appeared and filed written

submissions and the case was discussed partly and, thereafter the

hearing was adjourned to 16.8.2017 and the CIT(A) granted a

final opportunity of hearing on 28.8.2017. But I am unable to see

any factual findings of the CIT(A) that despite knowledge of the

last date of hearing for 28.8.2017, neither the assessee nor his

authorised representative appeared nor any adjournment

application was filed. In absence of such factual findings, I am

satisfied that the assessee was not allowed due opportunity of

hearing neither before the Assessing officer nor before the CIT(A)

and orders have been passed against principle of natural justice.

In view of above discussion, I am inclined to hold that the

assessee should be allowed an opportunity of hearing at the level

of the Assessing Officer. Therefore, the case is restored to the file

of the Assessing Officer to the assessment stage for framing

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denovo assessment order after allowing due opportunity of

hearing to the assessee. The Assessing Officer is directed to

conduct assessment proceedings without being prejudice from the

earlier assessment and first appellate order and providing due

opportunity of hearing to the assessee. The assessee is also

directed to co-operate with the Assessing Officer and failing of

which, he will face the consequences. Accordingly, Ground Nos.1

& 2 of the appeal are allowed for statistical purposes.

the assessment stage, therefore, other grounds of appeal on

merits have become infructuous and also not adjudicated upon.

purposes.

Order pronounced on 25/01/2019.

Sd/- (Chandra Mohan Garg) JUDICIALMEMBER Cuttack; Dated 25/01/209 B.K.Parida, SPS

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Copy of the Order forwarded to : 1. The Appellant : Sri Peer Kumar Singh, Plot No.1, Bhimkanda, Talcher, Angul

Sr.pvt.secretary, ITAT, Cuttack

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