SAMBHASHIV RAMLOO PATTIWAR,CHANDRAPUR vs. INCOME TAX OFFICE, WARD-4, CHANDRAPUR

The appeal is barred by 254 days. The ld. AR stated that the delay pertains to Covid-19 pandemic period. Ergo, the delay is condoned by virtue of judgment of the Hon’ble Supreme Court in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314 and the instant appeal is admitted for disposal on merits.

At the very outset, the ld. AR submitted that the assessment in this case was made ex parte u/s.144 of the Act. Even the ld. first appellate authority did not afford reasonable opportunity of hearing and dismissed the appeal after giving just one hearing. A prayer was made for granting one more opportunity to the assessee to represent the case properly. No serious objection was taken by the ld. DR.

After hearing both the sides and in the aforesaid factual background obtaining in the extant case, I deem it appropriate to grant another opportunity to the assessee to represent his case before the AO. The impugned order is set-aside and the matter is remitted to the file of the AO with a direction to frame the assessment afresh after allowing reasonable opportunity of hearing. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as he considers expedient for the case.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 19th October, 2022.