MR. PRAFULLA KUMAR MAHAPATRA,BHADRAK vs. A.C.I.T BALASORE CIRCLE, BALASORE

It was submitted by the ld. AR that the appeal filed by the assessee against the assessment order has been disposed off by the ld. CIT(A) without hearing the assessee. It was the prayer that the assessee may be granted another opportunity of being heard.

In reply, ld. Sr. DR submitted that the assessee had been granted sufficient opportunities by the ld. CIT(A) and the assessee has not represented before the ld. CIT(A). Consequently, the ld. CIT(A) had adjudicated the issue following the decision of the coordinate bench of the Tribunal in assessee’s own case. It was the submission that the order of the ld. CIT(A) is liable to be upheld.

We have considered the rival submissions. A perusal of the order of the ld. CIT(A) shows that in para 4.3.3, the ld. CIT(A) has adjudicated the issue on merits by following the decision of the coordinate bench of this Tribunal in assessee’s own case for the earlier assessment years. However, it is further noticed that the assessee has not produced the books of accounts before the AO for verification. The assessee, admittedly, is maintaining the ledger copies and its profit and loss account and the balance sheet. Obviously, the assessee must be maintaining its books of accounts. In these circumstances, so as to grant the assessee another opportunity to rectify its failure and produce its books of accounts before the ld. AO, the issues in this appeal are restored to the file of the ld. AO for readjudication after granting the assessee adequate opportunity of being heard.

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.