9911796707
TMI Blog2024 (8) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... ns/documents, and, inter alia, by placing reliance upon the decision of B.N. Bhattacharya [ 1979 (5) TMI 4 - SUPREME COURT] dismissed the appeal filed by the assessee, without adjudicating the grounds of appeal raised by the assessee on merits. From the perusal of the assessment order we find that AO concluded the assessment on best judgment basis u/s 144 in absence of complete details being filed by the assessee. In view of the above, we are of the considered opinion that in the interest of justice, the assessee be granted one more opportunity to represent its case on merits before the AO. Appeal by the assessee is allowed for statistical purposes. - Shri Om Prakash Kant, Accountant Member And Shri Sandeep Singh Karhail, Judicial Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rust. d) On the facts and in the circumstances of the case and in law the Commissioner of Income tax also erred in taking the ground of non-compliance by Assessee to various notices for dismissing the Appeal. In fact, the Assessee has submitted its replies on 05.11.2022 to the notice dated 02.11.2022, again it has submitted its replies on 17.11.2021 to the notice dated 02.11.2021 and again submitted its replies on 16.01.2023 to the notice dated 03.01.2023. 3. During the hearing, the learned Authorized Representative ( learned AR ) at the outset submitted that the learned CIT(A) dismissed the appeal filed by the assessee by an ex parte order. The learned AR further submitted that the written submissions filed by the assessee were also not co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one more opportunity to represent its case on merits before the AO. Consequently, we deem it fit and proper to set aside the impugned order and restore the matter to the file of the AO for de novo adjudication with a direction to the assessee to furnish all the details/submissions in support of its claim. Needless to mention no order shall be passed without affording reasonable opportunity of hearing to the assessee. As the matter is being restored to the file of the AO for adjudication afresh, the other grievances raised by the assessee in the present appeal do not call for adjudication at this stage. Accordingly, grounds raised by the assessee are allowed for statistical purposes. 5. In the result, the appeal by the assessee is allowed fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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