SRI BIBEKANANDA SAHU, L/H. OF LATE SAHADEB SAHU,GANJAM vs. ITO, WARD-2, BERHAMPUR

It was the submission of the ld. AR that the ld. CIT(A) without giving sufficient opportunity being heard to the assessee, has dismissed the appeal of the assessee ex-parte. It was also the submission that the ld. AO has also estimated the profit rejecting the book result of the assessee without examining the material available before him. It was the submission the issues in this appeal may be restored to the file of ld. CIT(A) for fresh adjudication and the assessee may be given one more opportunity to provide the materials before the ld. CIT(A) to substantiate its claim.

2 3. In reply, ld.Sr.DR vehemently supported the orders of the authorities below. It was the submission that the assessee was given sufficient opportunity to provide the details in respect of his claim, however, the assessee could not produce the same either before the AO or before the ld. CIT(A). Therefore, the orders of both the lower authorities deserve to be upheld.

I have heard the rival submissions. A perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) had granted a few opportunity to the assessee to represent its case before him. However, it is noticed that the assessee has not been effectively represented before the ld. CIT(A) and subsequently on account of non-availability of evidences before the ld. CIT(A), the issues have been held against the assessee. Considering the request of the ld. AR of the assessee and in the interest of natural justice, the issues in this appeal are restored to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard. The assessee is also directed to produce all the material evidences in respect of his claim before the ld. CIT(A).

In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 31/10/2023. (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 31/10/2023 Prakash Kumar Mishra, Sr.P.S.