BALASAHEB BAPURAO LAHARE,AHMEDNAGAR vs. INCOME TAX OFFICER,

The assessee has raised the following grounds of appeal:-

The assessee before us is aggrieved by the exparte order passed by the CIT(A) and also exparte order passed by the Assessing Officer.

The learned Authorized Representative for the assessee stressed that though some notices of hearing were issued to the assessee but the same could not be complied with and the assessment order was passed exparte under section 144 r.w.s. 147 of the Act. He further pointed out that the CIT(A) also allowed only two dates of hearing and thereafter, dismissed the appeal exparte the assessee. He pleaded that principles of natural justice have been violated. With regard to non compliance before the authorities, the learned Authorized Representative for the assessee pointed out that the assessee was from a small place and the Assessing Officer was placed at a distance from the place of assessee and hence, default in non appearance before the Assessing Officer.

The learned Departmental Representative for the Revenue strongly opposed the submissions of learned Authorized Representative for the

We have heard the rival contentions and perused the record. The assessee was carrying on his operations from Rahuri, which is in district of Ahmednagar. The Assessing Officer is in Ahmednagar. Though the Assessing Officer issued notices of hearing to the assessee but there was non-compliance on the part of assessee. Even before the CIT(A), though two opportunities of hearing were given, the assessee failed to appear. The assessee has explained his inability to appeal before authorities below. Applying the principles of natural justice, we are of the view that reasonable opportunity of hearing needs to be allowed to the assessee, though both the Assessing Officer and CIT(A) had sent notices of hearing but the same could not be complied with by assessee. Accordingly, we direct the assessee to appear before the Assessing Officer as and when notice of hearing is given and make his submissions. In other words, he is directed to co-operate in the assessment proceedings. Hence, the matter is set aside to the file of Assessing Officer to decide the issue on merits in accordance with law after affording reasonable opportunity of hearing to the assessee. The grounds of appeal raised by the assessee are thus, allowed as indicated above.

In the result, the appeal of assessee is allowed as indicated above.