Rajendra Singh, A.M:— This appeal by the assessee is directed against the order dated 31.12.2007 of CIT(A) for the assessment year 2005-2006. The assessee in this appeal has raised several grounds including the territorial jurisdiction of the AO passing the order and violation of principles of natural justice.
2. We have heard both parties in the matter. We find that in this case the AO had passed an exparte order under section 144 on 29.12.2006 in which substantial additions had been made. We also find that on the Date of Hearing fixed by CIT(A), no one had appeared on behalf of assessee and CIT(A) thereafter disposed of the matter exparte. Order of CIT(A) shows that only one notice of hearing was issued, and thereafter exparte order was passed as no one appeared. There is no mention of date of notice or whether notice was actually served and exparte order had been passed. Under these circumstances we are of the view that no proper opportunity was given to the assessee particularly when the assessment order had been passed exparte. Therefore, in our view, assessee is required to be given proper opportunity of hearing by CIT(A). We, therefore, set aside the order of CIT(A) and restore the same back to him for passing a fresh order after allowing proper opportunity of hearing to the assessee.
3. In the result appeal of the assessee is allowed for statistical purposes.