SMT JAYSHREE THAKUR,BHAGALPUR vs. ITO, WARD-1(2), , BHAGALPUR

At the outset, the ld. counsel for the assessee submitted that since the assessee did not get any opportunity to file relevant documents as well as submission before the ld. CIT(A) since all the orders passed by the authorities below are ex-parte orders. Therefore, one more opportunity should be given to the assessee and the issues raised in the appeals may be set aside to the file of ld. CIT(A) for fresh adjudication on merits of the case.

The ld. DR was fair enough not to oppose such submission made by the ld. AR of the assessee. We, therefore, under the given facts and circumstances 2 to 57/Pat/2020 Assessment Year: 2007-08 to 2012-13 Smt. Jayshree Thakur of the case are of the considered view that since the impugned orders are ex- parte order and no detailed discussion has been made on the merits of the case. Therefore, we in the interest of justice set aside the impugned orders and remit it back to the file of ld. CIT(A) for deciding the issues raised before us by way of speaking order. In the mean time, we also direct the assessee to remain vigilant in receiving the notices of hearing from the ld. CIT(A) and should not request for any further adjournment unless otherwise required for reasonable cause. It is also directed to the assessee to file all necessary documents before the ld. CIT(A) to substantiate its claim and facilitate the ld. CIT(A) for passing the speaking order. Needless to mention that the assessee should be given proper opportunity of being heard.

In the result, all the appeals filed by the assessee are allowed for statistical purposes. Order Pronounced in the Open Court on 13th October, 2022.