BISWANATH JHA,GANDHINAGARPARA vs. ACIT, CIRCLE-2(1), SAMBALPUR

It was submitted by ld AR that in the course of assessment, the AO had asked for some details in respect of expenses and the sundry creditors. The assessee was unable to produce the same due to medical reasons in respect of the assessee’s son, who was suffering from some neurological problems. It was the submission that even before the ld. CIT(A) the assessee has not been able to represent his case properly. It was the prayer that the assessee may be granted another opportunity to produce all the evidences before the AO.

In reply, ld. Sr. DR submitted that the assessment year is A.Y.2009- 2010 and the assessed income is Rs.32,53,227/-. It was the submission 2 that in the assessment year 2009-2010, this appeal is not an SMC case and, therefore, it is to be considered as Division Bench Case.

I have considered the rival submissions. As on the date of hearing of the appeal, much more, on the date of filing of this appeal itself, the total income of the assessee is below Rs.50 lakhs and consequently, the same falls within the category of SMC. In regard to the merits of the appeal, it is noticed from the assessment order that substantial opportunities had been given to the assessee. The assessee could not produce the evidence as called for by the AO. The assessee, admittedly has not appeared before the ld. CIT(A). However, as the assessee has categorically mentioned that the non-appearance was on account of health reasons of the assessee’s son, therefore, the issues in this appeal are restored to the file of AO for readjudication afresh after granting the assessee adequate opportunities of being heard and I do so.

In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 26/10/2023. (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 26/10/2023 Prakash Kumar Mishra, Sr.P.S.