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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MANISH AGARWAL
O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 29.02.2024, passed by the Addl./JCIT(A)-2, Office of the CIT(A), Ludhiana, passed in I.T.Appeal No.ITBA/APL/S/250/2023- 24/1061780772(1), for the assessment year 2020-2021.
None appeared on behalf of the assessee. Shri Sanjay Kumar, CIT- DR appeared on behalf of the revenue.
At the outset, a perusal of the para 4 at page 7 of ld. CIT(A)’s order, clearly shows that notices were issued to the assessee by the ld. CIT(A), however, no compliance has been made by the assessee during the appellate proceedings. As no compliance has been made before the ld. CIT(A), therefore, in the interest of justice, the issues in this appeal are 2 restored to the file of the ld. CIT(A) for readjudication after granting the assessee adequate opportunities to substantiate its claim. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 31/07/2024.