SANJAY GUPTA,ROURKELA ODISHA vs. INCOME TAX OFFICER, ITO() GORAKHPUR

The impugned order of the learned CIT(A) has been passed, dismissing the assessee’s appeal in limine on limitation ground, without going into merits.

On perusal of the records and the reasons pleaded by the appellant assessee before learned CIT(A) explaining the reasons for delay in filing of appeal, I am satisfied that appellant assessee had reasonable cause to explain the delay in filing of appeal before the learned CIT(A). It is held that this was a fit case for condonation of delay in filing of appeal by the learned CIT(A).

At the time of hearing, the assessee was represented by none and Revenue was represented by Shri G.P. Singh, Senior Department Representative. The learned D. R. for the Revenue relied on the assessment order, and left the matter to the discretion of the Bench.

After hearing the learned Departmental Representative, and on perusal of records, it is found that the Assessing Officer passed ex-parte assessment order without providing reasonable opportunity to the assessee. Further, the learned CIT(A) has not passed his order on merits.

In view of the foregoing, the impugned appellate order of the learned CIT(A) is set aside and issue in dispute regarding additions made in the assessment order are restored back to the file of the AO with a direction to pass denovoassessment order in accordance with law, after reasonable opportunity to the assessee. All the grounds of appeal