DIPAK DAS,GUWAHATI vs. ITO-W3(1), GUWAHATI

At the outset, the ld. Counsel for the assessee submitted that the order was passed ex-parte in the assessment proceedings u/s 144 of the Income-tax Act, 1961 (the Act). The ld. Counsel for the assessee further submitted that before the ld. CIT (A) the assessee filed certain details/ evidences, however, complete compliance could not be made. The ld. Counsel for the assessee therefore prayed that the issue may kindly be restored to the file of the ld. AO so that the complete details/ evidences could be filed and issue be decided on merit afresh.

After hearing the rival contentions and perusing the materials available on record, we find that the ends of justice would be made if the assessee is given one more opportunity before the AO to present his case. Accordingly, we set aside the appeal of the assessee to the file of the ld. AO with a direction to decide the same after affording reasonable opportunity of hearing to the assessee to present his argument and evidences in his defense. Accordingly, the appeal of the assessee is allowed for statistical purposes.

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