MR. GANESH AGRAWAL,RAJGANGPUR, SUNDARGARH vs. ITO WARD-1, ROURKELA

None represented on behalf of the assessee. Shri Charan Dass, Sr. DR appeared on behalf of the revenue.

On perusal of the appeal record, it is found that the appeal of the assessee is delayed by 35 days. In this regard, the assessee has filed condonation petition along with affidavit mentioning the sufficient reasons for the delay, to which the ld. Sr. DR did not seriously object. In view of the above, the delay of 35 days in filing the present appeal is hereby condoned and the appeal is disposed off on merits.

Ld.Sr.DR vehemently supported the orders of the authorities below. It was the submission that the assessee was given sufficient opportunity to provide the details in respect of his claim, however, the assessee could not produce the same either before the AO or before the ld. CIT(A). Therefore, the orders of both the lower authorities deserve to be upheld.

We have heard the submission of ld.Sr.DR. A perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) had granted a few opportunity to the assessee to represent its case before him. However, it is noticed that the assessee has not been effectively represented either before the AO or before the ld. CIT(A) and consequently on account of non- availability of evidences before the ld. CIT(A), the issues have been held against the assessee. Considering the facts and circumstances of the case and in the interest of natural justice, the issues in this appeal are restored to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard. The assessee is also directed to produce all the material evidences in respect of his claim before the ld. CIT(A). 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 30/11/2023. Sd/- Sd/- (GIRISH AGRAWAL) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 30/11/2023 Prakash Kumar Mishra, Sr.P.S.