ASHOK KUMAR PARIDA,JAGATSINGHPUR vs. ITO WARD, PARADIP, PARADIP

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

It was submitted by ld AR that the appeal filed by the assessee is It was submitted by ld AR that the appeal filed by the assessee is It was submitted by ld AR that the appeal filed by the assessee is delayed by 33 days. It was on account of mis delayed by 33 days. It was on account of mis-communication between the communication between the assessee and his counsel. The assessee assessee and his counsel. The assessee has also filed application for has also filed application for condonation of delay supported by affidavit. Considering the facts, the condonation of delay supported by affidavit. Considering the facts, the condonation of delay supported by affidavit. Considering the facts, the P a g e 1 | 3 delay of 33 days in filing of the appeal by the assessee is condoned and the appeal is being disposed of on merits.

A perusal of the order of the ld CIT(A) shows that the appeal has been dismissed for non-representation and as such, the assessee has not been able to produce any documents to substantiate his claim. Also a perusal of the assessment order shows that the assessee has been non- cooperative before the Assessing Officer. Considering the non-compliance made by the assessee before the Assessing Officer and ld CIT(A), a cost of Rs.5000/- is being levied on the assessee. Subject to the assessee paying the cost of Rs.5,000/- under the head “others” to be paid online and production of the receipt before the Assessing Officer, the issues in this appeal are restored to the file of the Assessing Officer for denovo adjudication. The assessee shall not be entitled to the benefit of the cost as tax, fees, penalty or any other form in any of the assessment years.

In the result, appeal of the assessee stands partly allowed for statistical purposes.