OBAIDUR RAHAMAN,UTTAR DINAJPUR vs. ITO, WD-1, RAIGANJ, UTTAR DINAJPUR

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), Jalpaiguri dated 30.01.2015 passed ex parte dismissing the appeal of the assessee for non- prosecution.

(2) That I had filed an appeal before the Commissioner of Income Tax (Appeals), Jalpaiguri against assessment order dated 21.03.2013.

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(3) That the appeal was disposed of by the ld. CIT(A), Jalpaiguri by passing an ex parte order due to non-appearance of anyone on my behalf before him.

(4) That Shri Narayan Saha, Advocate, having his office at Siliguri, was engaged in the instant matter to appear before the ld. CIT(A) and I was under the bonafide belief that proper compliances were made from the end of Shri Narayan Saha, Advocate.

(5) That after receipt of the order of the ld. CIT(A), it came to my knowledge that compliance were not made by Shri Narayan Saha, Advocate due to reasons not known to me.

(6) That I give an undertaking that I shall make due compliance in the abovementioned case if the case is sent back to the file of the lower authorities”.

Keeping in view the averments made by the assessee in the affidavit as above, I am satisfied that there was a sufficient cause for the non- appearance on behalf of the assessee before the ld. CIT(Appals) when his appeal was fixed for hearing from time of time. I, therefore, set aside the impugned order passed by the ld. CIT(Appeals) dismissing the appeal of the assessee ex parte and remit the matter back to him for deciding the appeal of the assessee afresh on merit after giving one more opportunity of being heard to the assessee. As undertaken in the affidavit filed before me, the assessee shall make due compliance and extend all the possible cooperation to the ld. CIT(Appeals) in order to enable him to dispose of the appeal expeditiously.