MARPOKBA JAMIR,KOHIMA vs. ITO W 1(2) DIMAPUR, DIMAPUR

At the time of hearing neither the assessee nor the ld. AR appeared before the Bench to attend this appeal nor was any adjournment application moved by the assessee. Therefore, this appeal is heard and disposed off with the assistance of ld. DR, who pointed out that the assessee had not appeared before both the lower authorities and stated that this appeal may be restored to the file of the ld. CIT (A).

Marpokba Jamir Vs ITO 3. After hearing the ld. DR and perusing the materials available on record before us with the assistance of the ld. DR, we observe that in this case the assessment was framed u/s 147 read with section 144 r.w.s 144B of the Income Tax Act, 1961 when the assessee failed to appear on the dates fixed for hearing by the ld. AO. Similarly, before the ld. CIT (A), there was no representation on behalf of the assessee and therefore, the ld. CIT (A) dismissed the appeal for want of requisite information/ documents. Though, the assessee did not appear before ld. CIT (A) but in consonance of the principle of natural justice and to meet the ends of justice, we remit the matter back to the file of ld. CIT (A) for fresh adjudication on merit with a direction to provide one more opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT (A) failing which the ld. CIT (A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on record. Thus, the grounds raised by the assessee are allowed for statistical purposes.

In the result, this appeal of the assessee is allowed for statistical purposes only.