MAHAVIR SHARMA ,GURUGRAM vs. ITO, WARD2(4), GURGAON

At the outset, it is submitted by the Ld. AR that AO has passed the exparte assessment order u/s. 144 r.w.s. 147 of the Income Tax Act, 1961 without giving sufficient opportunity to the assessee. It was further submitted that Ld. CIT(A) has dismissed the appeal on account of delay in filing the appeal before him and even not decided the same on merits of the case, which is against the principles of natural justice. Ld. DR relied upon the orders of the authorities below.

We have heard the rival contentions and perused the records. Upon careful consideration, we find that in this case AO has passed the exparte order u/s. 144 of the Act on account of non-prosecution and Ld. CIT(A) has dismissed the appeal of the Assessee on account of limitation and even not discussed the issues on merits, which is not sustainable in law. In view of the aforesaid factual matrix and in the interest of justice, we deem it fit and proper to remit back the issues in dispute to the file of the Assessing Officer for its fresh adjudication, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the AO during the proceedings. Accordingly, the (AY 2011-12) is allowed for statistical purposes.

Our aforesaid decision taken in assessment year 2011-12 will apply mutatis mutandis to remaining appeal viz. relevant to assessment year 2018-19. Accordingly, the Appeal relating to assessment year 2018-19 is also allowed for statistical purposes.