PRITAM JAISWAL,DUMKA vs. INCOME TAX OFFICER, WARD - 3(1), DEOGHAR, DEOGHAR

Brief facts of the case are that the assessee is an individual and declared his return of income for the assessment year 2018-19 at Rs.4,32,890. The Assessing Officer completed the assessment in the case of the assessee disallowing the claim of deduction u/s 57 at Rs.52,33,425/- and accordingly penalty proceedings u/s 270A of the Act was initiated.

& 485/Ran/2024 Pritam Jaiswal 3. Dissatisfied with the above order, the assessee filed appeal before the ld. CIT(A) but the ld. CIT(A) dismissed the appeal of the assessee due to non-compliance.

Aggrieved by the above order, the assessee is in appeal before this Tribunal. However, at the time of hearing, we find that no one appeared despite issuing consecutive notices from the Registry time to time informing about the hearing. Therefore, we proceeded to hear this matter with the assistance of ld. DR.

The ld. DR supported the orders of the authorities below.

We, after hearing the ld. DR and perusing the materials available on record, find that the assessee could not properly represent his case before the ld. CIT(A) and the ld. CIT(A) dismissed the appeal by simply relying on the order of the Assessing Officer without going into the merits of the case. We, therefore, considering the facts of the case and in the interest of justice and fair play, remand back the issue to the file of the Assessing Officer for fresh adjudication after giving reasonable opportunity of being heard to the assessee to present his case and to pass a speaking order after considering explanations or submissions submitted by the assessee. We also direct the assessee to strictly comply with the notices issued by the Assessing Officer and furnish all relevant documents to substantiate his claim.