BISHNU SHANKAR SABOO,RANCHI vs. ACIT, CIRCLE-1, RANCHI

Shri Khubchand Pandya, ld Sr DR appeared for the revenue and ShriR.R.Mittal,ld AR appeared for the assessee.

It was submitted by ld AR that the assessments in this were completed u./s.147 r.w.s 144 of the Act. It was also the submission that the ld CIT(A) NFAC has dismissed the appeals without giving reasonable opportunity to the assessee. He thus prayed that the matter be restored to the file of the AO for fresh adjudication and undertake in Bar that he will cooperate in the set aside proceedings before the AO.

In reply, ld Sr DR vehemently supported the orders of the lower authorities.

We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly7 shows that the ld CIT(A) has issued four notices of hearing i.e. on 16.11.2022, 14.2.2024 7.3.2024 and 26.3.2024 but the assessee has failed to comply with the notices issued by the ld CIT(A). It is also noticed that the Assessing Officer has passed order u/s.147 r.w.s. 144 of the Act due to non- representation by the assessee to substantiate the cash deposits in his bank account. However, in the interest of justice, the issues in these appeals are restored to the file of the Assessing Officer for fresh adjudication after allowing adequate opportunity of hearing to the assessee subject to the cost of Rs.25,000/- per each year to be deposited to Jharkhand Income Tax Bar Association within 60 days from the passing of this order. In the event the cost

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