RADHA SHANTA MAHAVIDYALAY DEVELOPMENT SOCIETY ,ROHTAS vs. ITO WARD 3(4)SASARAM, SASARAM

The brief facts of the case are that the assessee was the non-filer of the return and in case of the assessee a specific information was flagged as per risk management strategy formulated by the CBDT through insight portal under the head RMS non filer case in which there was cash deposit of ₹67,62,358/- during the financial year under consideration. An information / letter has been sent to the assessee seeking

Aggrieved by the said order the assessee preferred the appeal before the ld. CIT (A), wherein also the appeal of the assessee has been dismissed for want of prosecution.

Being aggrieved and dissatisfied, the assessee is in appeal before us.

The ld. AR in stead of arguing into the merit of the case has prayed that appeal of the assessee be restored to the file of the ld. CIT (A) for passing a fresh order on merit after affording an opportunity to the assessee to present its case.

Contrary to that, the ld. DR supports the impugned order.

Upon hearing the submission of the counsel of the respected parties and on perusal of the impugned order, we find that the ld. CIT (A) has passed an order in the absence of the assessee as there was none compliance on the part of the assessee. The order was passed without adjudicating the merit of the case. The prayer of the ld. AR is that the assessee has to be given an opportunity to present its case before the ld. CIT (A). Considering the submissions and also keeping in view the order passed by the ld. CIT (A), and for the interest of justice, we are of the inclined to restore the appeal of the assessee to the file of the ld. CIT (A) for fresh consideration on merit after hearing assessee. The assessee is directed to co-operate in the remand proceedings.