RAJKUMAR BRINDHA,MADURAI vs. ITO, NCW-1(1), MADURAI

The effective ground of appeal in this appeal of assessee is against the order of Ld. CIT(A) in setting aside the order of A.O and directing him to pass fresh assessment order denovo. The assessee has filed appeal on the ground that the Ld. CIT(A), while setting aside the assessment order, failed to adjudicate the ground of challenging the reopening of the assessment, which was specifically raised before Ld. CIT(A) in Form-35.

1. 3. At the outset, the Ld. Authorized Representative has submitted that the Ld. CIT(A) has set aside the assessment order denovo as the assessment order was passed exparte u/s. 144 of the Act, but he has not adjudicated the ground raised by the assessee challenging the reopening of the assessment. Therefore, it was requested that the matter be remanded to the Ld. CIT(A) for adjudication of the said ground.

On the other hand, the Ld. Departmental Representative has supported the orders of the authorities below.

We have heard both the parties and gone through the order of the lower authorities below. On perusal of order of ld. CIT(A), we find that the assessee had raised the issue of reopening of the assessment in Ground Nos.2 & 3 in Form-35 before the Ld. CIT(A). However, the same has not been adjudicated by the Ld. CIT(A). Therefore, we deem it fit to restore the matter back to the file of the Ld. CIT(A) for proper adjudication of grounds No.2 & 3 raised by the assessee. The Ld. CIT(A) is directed to decide the grounds after affording due opportunity to the assessee. We also direct the assessee to appear before the Ld. CIT(A) on the date of hearing without fail and furnish complete details for fresh consideration. In view of the above, the appeal filed by the assessee is allowed for statistical purposes only.