JAMADAR ANSARI,MOTIHARI vs. ITO, MOTIHARI

Per C.M.Garg, JM This is an appeal filed by the assessee against the order of

the CIT(A)-1, Jamshedpur dated 10.5.2018 for the assessment

year 2011-12

assessee is that the CIT(A) is not justified in upholding the

assessment made u/s.144 of the Act and dismissing the appeal of

the assessee without allowing reasonable opportunity to the

assessee.

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submitted that the CIT(A) has not afforded proper opportunity of

hearing to the assessee. Ld A.R. of the assessee before us

submitted that if one more opportunity is granted, then the case

shall be properly represented before the CIT(A) without any fail or

adjournment. Delay in filing appeal of 14 days is condoned in

view of submissions of both the sides.

alia, assessment order made u./s.144 of the Act and first

appellate order. From these two orders of the lower authorities, it

is an admitted factual position that neither before the Assessing

Officer nor before the CIT(A), the assessee was allowed

opportunity of adequate hearing due to the reason which cannot

be apparently attributable exclusively to the assessee. The tax

authorities are empowered to pass exparte orders if despite

service of summons, the assessee does not comply with the same,

But in the present case, we are not satisfied with the action of the

tax authorities in passing exparte assessment order u/s.144 of the

Act and dismissing the appeal exparte. From Para 2 of the

appellate order, we observe that on 10.8.2016, 19.12.2017,

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19.3.2017 and 18.4.2018, notices were issued but the assessee

could not comply with the same and the order was passed exparte

and there was no factual findings by the CIT(A). The order of the

CIT(A) seems to be a stereo type one. Hence, we are satisfied

that the assessee was not allowed due opportunity of hearing

neither before the Assessing officer nor before the CIT(A) and

orders have been passed against principle of natural justice. In

view of above discussion,we are inclined to hold that the assessee

should be allowed an opportunity of hearing at the level of the

Assessing Officer. Therefore, the case is restored to the file of the

Assessing Officer to the assessment stage for framing denovo

assessment order after allowing due opportunity of hearing to the

assessee. The Assessing Officer is directed to conduct assessment

proceedings without being prejudice from the earlier assessment

and first appellate order and providing due opportunity of hearing

to the assessee. The assessee is also directed to co-operate with

the Assessing Officer and failing of which, he will face the

consequences. Accordingly, Ground Nos.1 to 6 of the appeal are

allowed for statistical purposes.

the assessment stage, therefore, other grounds of appeal on

merits have become infructuous and also not adjudicated upon.

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purposes.

Order pronounced on 17/06/2019. Sd/- sd/- (Laxmi Prasad Sahu) (Chandra Mohan Garg) ACCOUNTANT MEMBER JUDICIALMEMBER

Patna; Dated 17 /06/209 B.K.Parida, SPS Copy of the Order forwarded to : 1. The appellant :Jamadar Ansari, Village: Dumaria, PO: Kaurjhar, Via: Raxaul, Motihari

By order

Sr.Pvt.secretary ITAT, Patna

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