ODISHA COOPERATIVE TASSAR AND SILK FEDERATION LIMITED,BHUBANESWAR vs. DCIT CIRCLE 4(1), BHUBANESWAR

Ld. Sr. DR submitted an adjournment application, however, looking to the facts of the case as also the impugned order is an exparte order, therefore, the Bench proceeded to dispose off the appeal of the assessee.

At the time of hearing, it was noticed that a perusal of the order of the ld. CIT(A) shows that the assessee has not responded to various notice issued by the ld. CIT(A) and consequently the ld. CIT(A) has been handicapped in regard to the arguments of the assessee. This being so, in the interest of justice, the issues in this appeal are restored to the file of ld. CIT(A) after granting the assessee adequate opportunity of being heard. If the assessee continues to maintain its lackadaisical attitude, liberty is available with the ld. CIT(A) to draw adverse inference. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 28/11/2023.