RANJEET KUMAR,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

At the time of hearing neither the assessee nor the ld. AR appeared before the Bench to attend this appeal nor any adjournment application was moved by the assessee. Therefore, this appeal is heard and disposed off with the assistance of ld. DR, who pointed out that the assessee had not appeared before both the lower authorities and stated that this appeal may be restored to the file of the ld. CIT (A).

After hearing the ld. DR and perusing the materials available on record before us with the assistance of the ld. DR, I observed that in this case the assessment was framed u/s 147 read with section 144 of the Act when the assessee failed to appear on the dates fixed for hearing by

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