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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 30.03.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, passed in I.T.Appeal No.ITBA/NFAC/S/250/2023- 24/1063710486(1), for the assessment year 2016-2017.
None appeared on behalf of the assessee, however, the assessee has filed an adjournment application wherein the ground seeking adjournment is not acceptable, hence, we reject the adjournment application and proceed to dispose off the appeal finally.
As it is noticed that the issue is that as per the order of the ld. CIT(A) in para 6.2, 6.3 & 6.4, the findings of the ld. CIT(A) is that the evidences required to substantiate the claims have not been produced by the assessee before the lower authorities. This being so, in the interest of justice and to grant the assessee adequate opportunities to substantiate his case, the issues in this appeal are restored back to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard. 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.