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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
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) -2, Bhubaneswar 2, Bhubaneswar dated 30.1.2023 in Appeal No. in Appeal No.Bhubaneswar- 2/10620/2018 2/10620/2018-19 for the assessment year
Shri P.K.Mishra, ld Shri P.K.Mishra, ld AR appeared for the assessee and Shri 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.
A perusal of the order of the ld CIT(A) shows that this is the case of A perusal of the order of the ld CIT(A) shows that this is the case of A perusal of the order of the ld CIT(A) shows that this is the case of non-representation. This being so, in the interest of justice, the issues in representation. This being so, in the interest of justice, the issues in representation. This being so, in the interest of justice, the issues in this appeal are r this appeal are restored to the file of the ld CIT(A) for re estored to the file of the ld CIT(A) for re-adjudication after granting the assessee one more opportunity of being heard. granting the assessee one more opportunity of being heard. granting the assessee one more opportunity of being heard.
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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 03/07/2023.