SHRI MOHAMMAD YAQOOB BANDAY,BUDGAM vs. INCOME TAX OFFICER WARD-1, SRINAGAR

At the outset, the ld. counsel for the assessee submitted that there was a delay of 245 days in filing the appeal on account of the assessee being old, illiterate and his son has been suffering, admitting to SMS Srinagar who looked after her and its matter regarding filing of return, business activity and other matters. Thus, he requested for condonation of delay on compassionate ground.

The ld. DR although objected to the request of the assessee, however, considering the medical ground of the appellant assessee, the delay is condoned in the interest of justice and appeal is admitted on merits.

At time of hearing in Virtual Court, the counsel submitted that both the lower authorities, the AO and the ld. CIT(A) has passed the order ex-parte qua the assessee and thus, the assessee has been denied the opportunity of being heard in violation of principles of natural justice. He pleaded that the appellant may be granted an adequate opportunity of being heard before the AO to present its case in view of the natural justice. He argued that the ld. CIT(A) has confirmed the addition without going into the merits

Per contra, the ld. DR relied on the impugned order.

Heard both the sides, perused the material on record and the impugned order. We find that both the lower authorities have passed the order ex-parte qua the assessee. Thus, the assessee has been deprived of an opportunity of being heard by the authorities below in violation of principles of natural justice. In view of that matter, we consider it deem fit to remand back the matter to the file of the AO to pass denovo assessment order after granting adequate and reasonable opportunity of being heard to the appellant assessee. The assessee is also directed to co-operate in the denovo assessment proceedings before the AO. Accordingly, the matter is restored to the file of the Assessing Officer.