CHIMEY YANGZOM ATHUPTSANG,KALIMPONG vs. ITO, WARD 3(2),, DARJEELING

The ld. Counsel for the assessee submitted before the Bench that the order passed by the Ld. CIT(A) u/s. 250 of the Act was without providing sufficient opportunity to the assessee and as such the order is bereft of natural justice .Similarly, there was no compliance before the AO to due the reasons beyond the control of the assessee. The ld AR therefore prayed that the same may be restored to the file of the ld AO for fresh adjudication.

We after hearing the submission of the parties and perusing the material available on record, we find that apparently this appeal was decided ex-parte by both the lower authorities. We note that despite numerous notices, none presented before the ld. CIT (A) and the ld. CIT (A) passed an ex-parte order in limine without deciding the issues at merit which , which in our opinion, is in violation of Provisions of Section 250(6) of the Act. Similar was the position before the AO. Therefore, in the interest of justice and fair play, this appeal is restored to the file of the learned AO with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. It is further clarified that assessee should also not seek any adjournments unless otherwise required for valid and reasonable cause. The appeal of the assessee is allowed for statistical purposes.

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