THE WORLD RETAILS PVT. LTD,BHUBANESWAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(2), BHUBANESWAR

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

An adjournment application dated 27.11.2023, which was received by the Registry on 29.11.2023, was filed by the ld. AR of the assessee, thereby seeking 30 days time to collect the papers and documents relating to the present appeal. However, looking to the facts of the case as also the impugned order is an ex-parte order on account of non- appearance of the assessee before the ld. CIT(A), we reject the adjournment application and proceed to dispose of the appeal 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 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).

In the result, appeal of the assess0ee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 30/11/2023.