VINOD SHARMA,RANCHI vs. ITO,WARD-3(4), CHAIBASA

On the other hand, ld. DR relied on the orders of CIT(A) and Assessing Officer.

I have heard the rival submissions of both the parties and perused the relevant material placed in the record of the Tribunal. I find that the appeal of the assessee filed before the CIT(A) has been dismissed ex parte by the CIT(A) for want of prosecution as there was non-attendance on the part the assessee before the first appellate authority. Ld. AR before the Bench submitted that the assessee has filed its written submission before the CIT(A), which has not been considered by the CIT(A) and passed the order ex-parte cryptic order without any adjudication on merits and submissions. I find that the CIT(A) has reproduced findings of the AO and submissions of the assessee, however, there is no discussion about the merits of the case. Considering the facts and circumstances of the case and in the interest of justice and fair-play, there will be no loss to the Revenue if one more opportunity be granted to the assessee to represent its case before the CIT(A). Accordingly, I restore the appeal of the assessee to the file of CIT(A) to pass a speaking and reasoned order considering the findings of AO and the submissions of the assessee, after providing sufficient opportunity of hearing to the assessee. The assessee is also directed to cooperate with the CIT(A) in early disposal of the case.

In the result, all the three appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 24/05/2019. (CHANDRA MOHAN GARG) न्यानयक सदस्य / JUDICIAL MEMBER रााँची/Ranchi; ददनांक Dated 24/05/2019 Prakash Kumar Mishra, Sr.P.S.