SHRI MANORANJAN BERA,KOLKATA vs. ITO, WARD - 25(1), KOLKATA, KOLKATA

lower appellate proceedings. The Revenue on the other hand vehemently contends that the assessee had been seeking adjournment time and again before the CIT(A) which prompted him to decide all the three lower appeals exparte. We notice in this backdrop of pleadings that the CIT(A) has chosen to affirm the assessment order’s findings on quantum as well as penalty issues exparte whilst upholding the Assessing Officer’ s action on all issues. It further emerges that the CIT(A) has nowhere dealt with the merits of the case as is evident from para-7 of the quantum appeal and para-4 of the lower appellate order in latter two penalty cases (supra). The legislature has prescribed points of determination as well as a detailed adjudication for the CIT(A) in such lower appellate proceedings u/s 250(6) of the Act. We therefore deem it appropriate in larger interest of justice that the CIT(A) needs to readjudicate all three assessee’s appeals on merits as per law. It is made clear that the assessee shall appear before the CIT(A) on 03.10.2018 in consequential proceedings at his own risk. He shall thereafter be afforded three effective opportunities of hearing during the course of lower appellate proceedings to conclude his arguments failing which our instant remand directions would stand vacated.

3. These assessee’s appeals are accepted for statistical purposes.

Order pronounced in the Court on 20.07.2018.

Sd/- Sd/- [Dr.A.L.Saini ] [ S.S.Godara ] Accountant Member Judicial Member Dated : 20.07.2018. [RG Sr.PS] Copy of the order forwarded to: 1.Shri Manoranjan Bera, 16/D/1, Bosepukur, Prantikpally, Kasba, Kolkata-700042.