M/S. GURU MAHARAJ CONSTRUCTION,CUTTACK vs. ACIT CIRCLE 2(1), CUTTACK

Shri K.K.Bal, ld AR appeared for the assessee and Shri M.K.Gautam, Pr. CIT (OSD) / S.C.Mohanty, ld Sr DR appeared for the revenue.

It was submitted by ld AR that the notices issued by the ld CIT(A) are uploaded through the portal and now a days the portal of the assessee is managed by ld AR, who files the return of the assessee. It was the submission that due to communication gap between the assessee and ld AR, who files the return, written submissions and other evidences in response to the notices issued by ld CIT(A) could not be filed. It was the submission that due to non-available of required materials/evidences, the ld CIT(A) has disposed of the appeals on merits without affording reasonable opportunities to the assessee. He submitted that the ld CIT(A) has simply upheld the findings of the Assessing Officer in the absence of supporting evidences, violating the principles of natural justice. However, ld AR submitted that in the assessment year 2018-19, the ld CIT(A) has allowed the penalty on TDS and for the assessment year 2019-20, the ld CIT(A) has allowed the claim of the assessee towards expenses u/s.10(2A) of the Act on the basis of facts on record. In respect of other ground u/s.43B, ld AR submitted that this issue has been decided without considering any materials. It was the submission that if one more opportunity is given, the assessee would furnish the required materials/evidences and co-operate P a g e 2 | 4

In reply, ld Pr. CIT(OSD) and Sr DR supported the orders of the lower authorities.

We have considered the rival submissions. A perusal of impugned orders of the ld CIT(A) clearly show that the ld CIT(A) has disposed of the appeals concurring with the findings of the ld AO without giving proper opportunities to the assessee. It was the contention of ld AR that due to communication gap between the assessee and ld AR, who files the return, evidences in support of the claim of the assessee could not be filed. His prayer was that one more opportunity be given, for which, assessee can produce all the evidences and materials required for disposal of the appeals except the ground already decided in favour of the assessee on TDS for the assessment year 2018-19 and u/s.10(2A) of the Act for the assessment year 2019-20. We are therefore of the view that in order to impart substantial justice, the matter requires fresh adjudication by the ld CIT(A). Consequently, we set aside the orders of the ld CIT(A) and restore the matter back to his files for fresh adjudication. The assessee is also directed to co-operate with the set aside the proceedings and produce all evidences and required materials before the ld CIT(A) for early disposal of the appeals. With these directions, the appeals are remitted back to the file of the ld CIT(A). P a g e 3 | 4

In the result, appeals of the assessee stand partly allowed for statistical purposes.