SANTOSH KUMAR GHOSH,NADIA vs. ACIT, CIRCLE 41, , NADIA

Shri Rajesh Kumar Mishra, Advocate represented on behalf of the assessee and Shri S. B. Chakraborthy, Sr. DR represented on behalf of the revenue.

The appeal has been filed by the assessee with a delay of 76 days. The assessee has filed an affidavit for condonation of delay. The reasons in the affidavit are plausible and valid. Consequently, the delay in filing Santosh Kumar Ghosh the appeal is hereby condoned and we proceed to dispose off the appeal on merits.

During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee ex parte without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of the Assessing Officer to decide the issues involved in the appeal afresh so that the assessee could be able to produce all the evidences to substantiate his claim.

In reply, the ld. Sr. DR vehemently supported the orders of the authorities below.

We have considered the rival submissions. A perusal of the order of the ld. CIT(A) clearly shows that the assessee could not make any compliance before the ld. CIT(A). This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate his claim before the Assessing Officer by restoring the issues in the appeal to the file of Assessing Officer for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee shall produce all the supporting documents to substantiate his claim and shall cooperate in the re-adjudication proceedings positively.