ASHOK TIWARI,KHATIMA vs. INCOME TAX OFFICER, KHATIMA

At the outset, it is seen that the appeal of the assessee is dismissed by the Ld. CIT(A) for non-prosecution. It is further observed that that various notices were issued to the assessee from time to time however, compliance was made either before the AO or before the CIT(A) to justify his claims. Before us, the ld. AR for the assessee prayed that if one more opportunity is provided, assesse will submit all the details and submission before the AO. He thus prayed that the matter be sent back to the file of the AO for fresh adjudication.

Per contra, the Ld. JCIT DR has not objected to the request of the assessee.

After considering the arguments, we find that in the instant case, various notices were issued from time to time to the assessee however, due compliance was not made by the assessee before the lower authorities. Under these circumstances, in the larger interest, one more opportunity is given to the assessee and the matter is remitted back to the file of the AO with direction to pass the assessment order denovo afresh after providing reasonable opportunity of being heard to the assessee. At the same time, assessee is also directed to participate in the assessment proceedings before the AO and to file all the necessary details and submission in support of the claim made. With these directions, all the grounds of appeal are allowed for statistical purposes.

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