VIJAY KUMAR DUBEY,GORAKHPUR vs. INCOME TAX OFFICER, WARD - 2(4), KUSHINAGAR

In statement of facts, the assessee has submitted that the assessee was seriously ill and could not respond to the notices of learned CIT(A) due to illness. The assessee has submitted that the case may be sent back for readjuciation before learned CIT(A).

At the time of hearing, the assessee was represented by Shri Vinay Rai, Advocate and Revenue was represented by Shri G.P. Singh, Senior Department Representative. Learned counsel for the assessee submitted that the non compliance with notices during appellate proceedings before learned CIT(A) was on account of serious illness of the assessee. He also requested that the issues in dispute regarding additions made in the assessment order may be restored back to the file of the learned CIT(A) to pass denovo order, in accordance with law, after providing reasonable opportunity to the assessee. The learned D.R. for the Revenue relied on impugned order of learned CIT(A) and the assessment order; but left the matter to the discretion of the Bench. In view of foregoing, the impugned appellate order of the learned CIT(A) is set aside and issues raised in assessee’s appeal before learned CIT(A), are restored back to the file of the learned CIT(A) with a direction to pass denovo assessment order in accordance with law, after providing reasonable opportunity to the assessee. All the grounds of appeal are treated as disposed of in accordance with foregoing directions.

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