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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK , CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER Assessment Year : 2017-18 Subash Chandra Subash Chandra Mohanty, Vs. ITO, Ward 1(1), ITO, Ward 1(1), Gundarpur, College Square, Gundarpur, College Square, Cuttack Cuttack PAN/GIR No. PAN/GIR No.AKUPM 1869 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri Charan Dass, : Shri Charan Dass, Sr DR Date of Hearing : 18/10 10/2023 Date of Pronouncement : 18/10 /10/2023 O R D E R
This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi A), NFAC, Delhi dated 21.11.202 in Appeal No. in Appeal No.ITBA/NFAC/S/250/02- 23/1047529351(1) 23/1047529351(1) for the assessment year 2017-18.
None represented on behalf of the None represented on behalf of the assessee. However, an assessee. However, an adjournment petition dated 16.10.2023 has been submitted by ld AR, adjournment petition dated 16.10.2023 has been submitted by ld AR, adjournment petition dated 16.10.2023 has been submitted by ld AR, wherein, it is stated that the appellant is a Central Government Counsel wherein, it is stated that the appellant is a Central Government Counsel wherein, it is stated that the appellant is a Central Government Counsel presently staying at New Delhi due to some urgent cases before the Hon’ble presently staying at New Delhi due to some urgent cases before the Hon’ble presently staying at New Delhi due to some urgent cases before the Hon’ble Apex Court and the Apex Court and the relevant documents are lying with him and, therefore, relevant documents are lying with him and, therefore, the ld counsel needs time. The reason given by ld AR for seeking time is the ld counsel needs time. The reason given by ld AR for seeking time is the ld counsel needs time. The reason given by ld AR for seeking time is P a g e 1 | 3 found to be not justified insofar as the appeal has been filed by the assessee on 30.5.2023 and the appeal has been posted for hearing on three occasions and even after giving so much of time, the ld counsel for the assessee has not found this reasonable to collect the requisite documents for making submissions in respect of this appeal. Consequently, the adjournment petition filed by the assessee stands rejected and the appeal disposed off.
A perusal of the assessment order clearly shows that the Assessing officer only talks profession of the assessee and does not specify anything as to the nature of the profession of the assessee. Ld Sr DR has submitted that the assessee has not produced the books of account before the Assessing officer and, therefore, it should be treated as a case of non- maintenance of books. It was the submission that these books have not been produced before the ld CIT(A). However, ld Sr DR did place before me the copy of balance sheet and profit and loss account filed by the assessee, which is also seems to be prepared and signed by a C.A. Obviously, if such is a case, there must be books of account in respect of the assessee. This being so, as admittedly there is no compliance before the AO and ld CIT(A) for production of necessary evidences, in the interest of justice, the issues in this appeal are restored to the file of the AO for re- adjudication after granting the assessee adeaute opportunity of hearing.
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In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 18/10/2023.