GANGADHAR JENA,PARADEEP vs. DCIT CIRCLE-1(1), CUTTACK

At the time of hearing, ld. AR of the assessee filed an application seeking adjournment of the present cases. However, looking to the facts of the case, we reject the adjournment application filed by the assessee and the appeals are heard finally.

It was submitted by the ld.AR that the ld.CIT(A) has dismissed the appeals of the assessee without affording adequate opportunity which is in violation of principle of natural justice. The assessee is having all the 2 required documents to substantiate its case before the ld. CIT(A). Thus, it was the prayer of the ld. AR that the matter may be restored to the file of ld. CIT(A) to decide the issue afresh after providing sufficient opportunity to the assessee.

Ld.Sr.DR objected to the above contention of the ld.AR and submitted that sufficient opportunity was provided by the ld.CIT(A), however, the assessee could not substantiate its claim. Therefore, it was the prayer of the ld. AR that the appeal of the assessee should be dismissed.

We have considered the rival submissions. A perusal of the impugned order passed by the ld. CIT(A) shows that the assessee could not submit any document/explanation in the appellate proceedings to justify the claim made by the assessee, therefore, ld.CIT(A) dismissed the appeal of the assessee for non-compliance. However, the ld.AR before us submitted that the assessee may be given one more opportunity to produce all the relevant documents and evidences before the ld.CIT(A) to substantiate its claim. In view of the above, in the interest of justice, we restore the issues in the appeals to the file of ld.CIT(A) to decide the issues afresh after providing sufficient opportunity of being heard to the assessee. The assessee is directed to submit all the required documents before the ld.CIT(A) for early disposal of the appeals.