JAGAR SINGH,BHUBANESWAR vs. ITO, WARD-1(3), BHUBANESWAR

This is an appeal filed by the assessee against the orders of CIT(A)-

2, Bhubaneswar, dated 28.11.2016, for the assessment year 2006-07.

appeal:

‘1. The notice dated 7.11.2016 fixing the hearing on 21.11.2016 was not served on the assessee as he was out of station. 2. Under the circumstances, reasonable opportunity has not been given to the assessee before dismissing the grounds of appeal.”

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failed to put in appearance before the CIT(A) on the dates of hearing fixed

on 2.9.2015, 16.10.2015, 12.9.20167, 14.9.2016 and 21.11.2016,

therefore, the CIT(A) dismissed the appeal of the assessee. Hence, he

prayed that one more opportunity should be granted to the assessee to

present its case before the CIT(A). He submitted that the assessee has a

good case and the assessee failed to put in appearance before the CIT(A)

on account of illness of the assessee. He submitted that he undertakes

before this Bench to appear before the CIT(A) as and when called upon to

do so.

hearing by the CIT(A) and hence, the CIT(A) disposed of the appeal against

the assessee. The explanation of the assessee is that on account of illness,

the assessee was unable to appear on the dates fixed for hearing by the

CIT(A). In this background of the case, I am of the considered view that

no loss will be caused to the revenue if the matter is set aside to the CIT(A)

for adjudicating the same afresh after allowing reasonable and proper

opportunity of hearing to the assessee. The assessee is directed to appear

suo-moto before the CIT(A) for fixing the date of hearing. He is further

directed to file all documents and evidences on which it wishes to rely upon

before the CIT(A) so that the appeal can be disposed of expeditiously. The

CIT(A) is also directed to dispose of the appeal at the earliest possible time.

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With these directions, the appeal of the assessee is remitted to the file of

the CIT(A).

purposes.

Order pronounced in the open court on 31/05/2017 in the presence of parties.

(N.S Saini) ACCOUNTANT MEMBER Cuttack; Dated 31 /05/2017 B.K.Parida, SPS Copy of the Order forwarded to : 1. The appellant:. Jagar Singh, Flat No.101, Bamra Manor, Plot No.109, Surya Nagar, Bhubaneswar 2. The Respondent. ITO, Ward 1(3), Bhubaneswar 3. The CIT(A)-2, Bhubaneswar 4. Pr.CIT-2 Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// BY ORDER, SR.PRIVATE SECRETARY ITAT, Cuttack