JAI BHARAT CONSTRUCTUIN CO.,PAKUR vs. ITO,WARD-3(4), SAHEBGANJ

This assessee’s appeal for assessment year 2011-12 is directed against the CIT(A)-Dhanbad’s order dated 25.04.2018 passed in case no. 79/DHN/2013-14 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ( in short the ‘Act’). Heard both the parties. Case file perused.

Case called twice. None appeared at the assessee’s behest.

It transpires at the outset that the CIT(A)’s order has also been passed ex parte whilst affirming the action of the Assessing Officer adding net profit @ 0.45% coming to Rs. 82,110/-. There is no indication in the CIT(A)’s findings as to whether the assessee had actually been served relevant hearing notice or not. The lower appellate findings under challenge do not deal with the merits on the issue raised in the assessee’s grounds as contemplated u/s 250(6) of the Act. I therefore restore the instant back to the CIT(A) for fresh adjudication after actual service of hearing notice to the tax payer.

This assessee’s appeal is accordingly allowed for statistical purposes.