SACHIN YADAV,PATNA vs. DCIT, CENTRAL CIRCLE 3 PATNA , PATNA

Shri Nishant Maitin, CA represented on behalf of the assessee and Shri Ashwani Kr. Singal, JCIT represented on behalf of the revenue.

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 ld. CIT(A) to decide the issues involved in the appeal afresh.

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) and the ld. CIT(A) passed an ex parte order without providing any sufficient opportunity of being heard to the assessee. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate his claim before the ld. CIT(A) by restoring the issues in the appeal to the file of ld. CIT(A) 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.