SRI CHITTA RANJAN DAS,PURBA MEDINIPUR vs. ITO, WD-1, HALDIA, PURBA MEDINIPUR

I have heard the arguments of both the sides and also perused the relevant material available on record. The ld. counsel for the assessee has submitted that the non-compliance on the part of the assessee before the ld. CIT(Appeals) was due to the illness of the assessee during the relevant period as a result of which the required information could not be given by the assessee to his Authorized Representative. He has urged that one ./2016 Assessment year: 2010-2011 Page 2 of 3 more opportunity may, therefore, be given to the assessee by remitting the matter back to the ld. CIT(Appeals). The ld. D.R., however, has raised a strong objection in this regard by pointing out that the appeal of the assessee was fixed for hearing by the ld. CIT(Appeals) on nine different occasions spanning over a period of about two years and still the assessee failed to avail the sufficient opportunity afforded by the ld. CIT(Appeals) to put forth his case. I find some merit in this argument raised by the ld. D.R. At the same time, it is also noted that the ld. CIT(Appeals) vide his impugned order has dismissed the appeal of the assessee mainly for non- prosecution without going into the merit of the issues raised by the assessee, which is not in accordance with sub-section (6) of section 250, which specifically provides that the order of the ld. CIT(Appeals) disposing of the appeal has to be in writing stating therein, the points for determination, the decision thereon and reason for the decision. I, therefore, consider it fair and proper and in the interest of justice to give one more opportunity to the assessee to put forth his case before the ld. CIT(Appeals) subject to payment of cost of Rs.5,000/-. Subject to the said payment, the impugned order of the ld. CIT(Appeals) passed ex parte is set aside and the matter is remitted back to him for disposing of the appeal of the assessee afresh on merit after giving one more opportunity of being heard to the assessee.