NAMITA MAHAPATRA,ADASPUT, GOVINDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, ASSESSMENT, CIRCLE- 2 (1), CUTTACK

Shri Dillip Kumar Mohanty and Shri P.K.Sahoo, Dillip Kumar Mohanty and Shri P.K.Sahoo, Dillip Kumar Mohanty and Shri P.K.Sahoo, ld ARs appeared for the assessee and Shri S.C.Mohanty, ld Sr. the assessee and Shri S.C.Mohanty, ld Sr. DR appeared for the revenue. DR appeared for the revenue.

It was submitted by ld AR that the ld CIT(A) has dismissed the It was submitted by ld AR that the ld CIT(A) has dismissed the It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee exparte without giving adequate opportunity of appeal of the assessee exparte without giving adequate opportunity of appeal of the assessee exparte without giving adequate opportunity of P a g e 1 | 3 hearing to the assessee. It was his submission that even the Assessing Officer has passed the assessment order on the basis of part submission by the assessee in respect of the claim. It was his submission that the assessee is in a position to explain each and every claim before the Assessing Officer, if the matter is restored back to the file of the Assessing Officer.

In reply, ld Sr DR supported the order of the AO and ld CIT(A).

We have considered the rival submissions. A perusal of the impugned order clearly shows that the ld CIT(A) has given multiple opportunities to the assessee to present his case with documentary evidence but the assessee has failed to do so. A perusal of assessment order also clearly shows that even before the AO, the details were not produced as called for. Now, the ld AR undertakes at the Bar that the assessee is in a position to explain each and every claims with documentary evidences. In view of above, in the interest of justice, the issues are restored to the file of the Assessing officer for fresh adjudication after allowing adequate opportunity of hearing to the assessee.. The assessee is also directed to furnish the documentary evidences, as deem fit, to substantiate its claim before the Assessing Officer, failing which, the Assessing Officer is at liberty to adjudicate the issue afresh as per law. With these directions, the issues are restored to the file of the Assessing Officer P a g e 2 | 3

In the result, appeal of the assessee stands partly allowed for statistical purposes.