MAMTA PANDE,BALANGIR vs. ITO WARD-1, BALANGIR

It was submitted by ld AR that the AO has made additions without considering the relevant documents like ledger account etc. It was also submitted that those documents were also placed before the ld. CIT(A), however, the ld. CIT(A) without considering the same, dismissed the appeal of the assessee. It was, thus, submitted that the matter may be restored to the file of ld. AO to decide the issue afresh enabling the assessee to file the relevant documents to substantiate her claim before the ld. AO.

In reply, ld Sr DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld.

We have considered the rival submissions. On perusal of the impugned order, it is found that the assessee has already shown her inability to produce the documents as required by the ld. CIT(A) during the course of appellate proceedings on the ground that all the books of accounts of the assessee have been seized u/s.133A of the Act, however, the ld CIT(A) has dismissed the appeal of the assessee for not justifying the claim. During the course of hearing ld. AR also drew our attention to the ledger copy placed on record and prayed for one more opportunity to substantiate her claim before the ld. AO. In view of the above and looking to the facts of the case, in the interest of justice, the issues in this appeal are restored to the file of ld. AO for readjudication after granting the assessee adequate opportunity of being heard. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 27/06/2023. Sd/- Sd/- (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 27/06/2023 Prakash Kumar Mishra, Sr.P.S.