RAJEEV KUMAR MONDAL,BURDWAN vs. I.T.O.,WARD-2(1), BURDWAN

After hearing rival contentions and perusing the orders of the lower authorities, I find that the assessee has not appeared before the ld. CIT(A) and hence an ex-parte order was passed dismissing the appeal of the assessee. We find that the ld. CIT(A) has not disposed off the case on merits. This is not permissible in law. I further find that the Assessing Officer has passed a best judgment assessment order u/s 144 of the Act. There is violation of principles of natural justice.

The ld. D/R, agreed with the submissions of the ld. Counsel for the assessee that the matter may be restored to the file of the Assessing Officer for fresh adjudication. While agreeing that there were violations of principles of natural justice, he argued that a commitment be taken from the assessee that he would co-operate in the set aside proceedings before the Assessing Officer .

In view of the above submission made by both the parties, we restore this appeal to the file of the Assessing Officer for fresh adjudication in accordance with law. The Assessing Officer shall provide adequate opportunity to the assessee before passing the Assessment Year: 2011-12 Rajeev Kumar Mondal assessment order. The assessee shall appear before the Assessing Officer, take notice ssment order. The assessee shall appear before the Assessing Officer, take notice ssment order. The assessee shall appear before the Assessing Officer, take notice and thereafter co-operate in completion of the assessment proceedings. operate in completion of the assessment proceedings. operate in completion of the assessment proceedings.

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