ANIL KUMAR,MUZAFFARPUR vs. ACIT, CIRCLE-1, MUZAFFARPUR

Per Bench: This appeal is filed by the assessee assailing the order of Commissioner of Income Tax (Appeals), Jamshedpur, dated 03.12.2018 for the assessment year 2014-2015. 2. None appeared on behalf of the assessee even the case was called for second round of hearing. Therefore, we proceeded to dispose off the appeal of the assessee after considering the submissions of ld.DR and the material evidence available on record.

2 and circumstances of the case and in the interest of justice and fair-play, there will be no prejudice to the Revenue if one more opportunity be granted to the assessee to represent its case before the CIT(A). Accordingly, we 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) positively for early disposal of the case.