ROTARY PUBLIC SCHOOL,ANGUL vs. ITO WARD ANGUL, ANGUL

It was submitted by the ld. AR that the assessee had filed appeal against the order of the AO before the ld. CIT(A). It was the submission that the assessee had not received the notice of hearing from the ld. CIT(A). It was the prayer that the assessee may be granted another opportunity to represent its appeal before the ld. CIT(A).

In reply, ld. DR vehemently supported the order of the ld. CIT(A) and submitted that the ld. CIT(A) has adjudicated the issue on merits and there was no reason that issues could be restored to the file of ld. CIT(A) as the assessee has not cooperated in the assessment proceedings nor before the ld. CIT(A).

We have considered the rival submissions. A perusal of the assessment order shows that substantial opportunity was provided by the AO. The assessee has not complied with the notices and this has resulted in framing the assessment u/s.144 of the Act. A perusal of the order of the ld. CIT(A) shows that notices have been issued to the assessee by the ld. CIT(A) and the assessee has not represented its appeal before the ld. CIT(A). However, in the interest of natural justice and to grant the assessee another chance to correct its actions and comply with the notices issued, the issues in this appeal are restored to the file of the AO for readjudication after granting the assessee adequate opportunity of being heard. The assessee is directed to produce all the material evidence to substantiate its claim before the AO. Should the assessee not cooperate in the assessment proceedings, the liberty is granted to the AO to draw inference as per law.

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. Sd/- Sd/- (GIRISH AGRAWAL) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 28/11/2023 Prakash Kumar Mishra, Sr.P.S.