AMRA RAM KUMAWAT,JODHPUR vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

The Ld.AR argued and stated that an addition under different heads amount to Rs.1,90,46,238/- was made by the Ld.AO. the aggrieved assessee filed an appeal before the Ld. CIT(A). The Ld.CIT(A) issued the notice on Amra Ram Kumawat different dates, but finally, the appeal order was passed exparte without considering the merit of the case. The Ld.AR stated that the reasonable opportunity was denied to the assessee to represent his case before the revenue authorities.

The Ld.DR argued and fully stands in favour of the orders of the revenue authorities.

Having considered the totality of facts and circumstances, we are of the view that the Ld. AR has demonstrated reasonable cause for the non- submission of documents before the Ld. CIT(A)& Ld. AO. It is also evident that during the assessment proceedings, the assessee was not granted sufficient opportunity. Nevertheless, the assessment was completed under section 144 of the Act. Accordingly, in the interest of justice, we deem it appropriate to restore the matter to the file of the Ld. Jurisdictional Assessing Officer (in short, JAO). The assessee is directed to furnish all relevant documents and additional evidence, if any, before the Ld. JAO. The Ld. JAO shall consider all such documents and evidence in accordance with law and decide the matter afresh after granting a reasonable opportunity of being heard to the assessee.We make it clear that we have not expressed any opinion on the merits of the case, so as not to prejudice the proceedings before the appellate authority. It is further directed that the assessee shall be diligent and fully cooperative in the set-aside proceedings to ensure expeditious disposal of the assessment. Accordingly, the matter is restored to the file of the Ld. JAO for fresh adjudication.