MANJU CHORARIA,BHUBANESWAR vs. ITO WARD-2(3), CUTTACK

Shri Natabar Panda, ld AR appeared for the assessee and Shri Shri Natabar Panda, ld AR appeared for the assessee and Shri Shri Natabar Panda, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. S.C.Mohanty, ld Sr DR appeared for the revenue.

It was submitted by ld AR that the ld CIT(A) has dismissed the It was submitted by ld AR that the ld CIT(A) has dismissed the It was submitted by ld AR that the ld CIT(A) has dismissed the impugned order without giving opportunity to the assessee. rder without giving opportunity to the assessee. rder without giving opportunity to the assessee. It was the P a g e 1 | 3

S.A. No.8/CTK/2 Assessment Year : 2013-14 submission that although the written submission was filed, the ld CIT(A) has dismissed the appeal on the ground that no documents to substantiate the claim was submitted. It was the prayer that if another opportunity is given to the assessee, he would adduce all such evidences before the ld CIT(A) for proper adjudication of the appeal.

In reply, ld Sr DR supported the order of the Assessing Officer and ld CIT(A). It was the submission that even the ld CIT(A) has afforded several opportunities but the assessee did not respond to the same.

We have heard the rival submissions. Perusal of the impugned order of the ld CIT(A) clearly shows that the ld CIT(A) has given four opportunities on 29.1.20219.11.2021, 5.12.2021,22.12.2022 and 7.2.2023 as is evident from his order but the assessee could not represent his case by uploading written submission alongwith supporting documents. The ld CIT(A) has not disposed of the appeal on merits. Before us, ld AR undertakes that if one more opportunity is allowed, the assessee would produce all such evidences, as are required by the ld CIT(A) for fresh adjudication of the appeal. Considering the non-compliance made by the assessee before the ld CIT(A), a cost of Rs.1000/- is being levied on the assessee. Subject to the assessee paying the cost of Rs.1,000/- under the head “others” to be paid online and production of the receipt, the issues in this appeal are restored to the file of the CIT(A) for fresh adjudication. The P a g e 2 | 3

The assessee has filed stay petition being S.A. No.8/CTK/2023 to stay the demand raised on the assessee on the ground that the assessee is suffering from acute financial hardship. As we have restored the issue to the file of the ld CIT(A) while adjudicating the quantum appeal, the stay petition filed by the assessee stands dismissed.

In the result, Stay petition filed by the assessee is dismissed and the appeal of the assessee stands partly allowed for statistical purposes.