BIPIN NATH,KUAKHIA vs. ITO, WARD(1), CUTTACK, CUTTACK

Ld AR of the assessee submitted that the ld CIT(A) has passed the order exparte without affording reasonable opportunity to the assessee. It was the submission that the assessee has not received any notice from the ld. CIT(Appeals), therefore, he could not present the case before the ld. CIT(Appeals). He further submitted that the assessee has a strong case and, therefore, he pleaded for one more opportunity before the ld. CIT(Appeals) to substantiate his case.

On the other hand, ld. Departmental Representative submitted that there were several opportunities to the assessee but he failed to substantiate his case. Therefore, he pleaded to confirm the order passed by the ld. CIT(Appeals).

We have heard the rival submissions and perused the material available on record. We observe that the assessment order has been passed u/s.144 in consequence to the order passed u/s.263 of the Act. The sole reason of ld CIT(A) in dismissing the appeal is that the assessee has not filed any explanation or documentary evidence in support of the claim. Ld CIT(A) has not considered all the issues on merits as per mandate in section 250(6) of the Act. Considering the facts and circumstances of the case and in order to meet the principle of natural justice, we are inclined to set aside the order passed by the ld. CIT(Appeals) and remit the matter back to the file of ld. CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the Ld. CIT(Appeals) failing which the Ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law based on the materials available on the record. Thus, the grounds raised

6. In the result, appeal filed by the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 23/12/2025.