SANTI PADA NANDI ,BANKURA vs. ACIT, CIR-3, BANKURA, BANKURA

ACIT, Circle-3, Bankura ......... Respondent Appearances: Appellant represented by : N o n e Respondent represented by : Shri Ankur Goyal, JCIT, Sr. DR Date of concluding the hearing : December 18, 2024 Date of pronouncing the order : December 31, 2024 ORDER

Per Sanjay Garg, Judicial Member:

as well as impugned order of the Ld. CIT(A) reveals that the impugned order of the Ld. CIT(A) is an ex parte order. The Ld. CIT(A) has confirmed the addition made by the AO for want of prosecution of appeal. However, after going through the file, we note that in this case, the assessee is required to be given an opportunity of hearing as the assessee has specifically pleaded that the AO had accepted the purchases made by the assessee and that the assessee has a fair case on merits. Even otherwise, the Ld. CIT(A) was supposed to decide the appeal of the assessee on merits and not in a summary manner for want of prosecution.

5. In view of the above discussion, we are of the view that interests of justice will be well served if the assessee is given an opportunity to present his case before the Ld. CIT(A). The impugned order of the Ld. CIT(A) is accordingly, set aside and the matter in the appeal is restored to the file of the Ld. CIT(A) for decision afresh. The Ld. CIT(A) will give proper opportunity to the assessee to present his case and thereafter decide the matter in accordance with law. It is also directed that the Ld. CIT(A) will issue notice of hearing at the following e-mail address provided by the assessee in Form 36 before us. “rohitashguptadgp@gmail.com”

Page 2 of 3 Assessment Year: 2015-16 Sasti Pada Nandi He will also issue notice to the assessee in physical form also through RPAD and give proper opportunity of hearing to the assessee, thereafter will decide the appeal on merits in accordance with the law. With the above observation, the appeal of the assessee is treated as allowed for statistical purposes.