SANCHITA MOHANTY,WARD NO. vs. ITO, BARIPADA

Shri Sandeep Kumar Jena and Shri Chitta Ranjan Sahoo, Sandeep Kumar Jena and Shri Chitta Ranjan Sahoo, Sandeep Kumar Jena and Shri Chitta Ranjan Sahoo, ld ARs appeared for the assessee and Shri the assessee and Shri Charan Dass,ld Sr. Charan Dass,ld Sr. DR appeared for the revenue.

It was submitted by ld AR that the ld CIT(A) has passed the impugned order exparte. He prayed that if one more opportunity is granted, the assessee would be in a position to substantiate its case before the ld AO.

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

We have considered the rival submissions. It is an admitted fact that due to non appearance by the assesee before the CIT(A), the Ld. CIT(A) decided the appeal exparte and dismissed the appeal of the assesee concurring with the views taken by the AO for making the addition. It is also noticed that the assessee has not responded to various notices issued by the AO, therefore, the AO has passed the order on the basis of materials available before him. It is the submission of the Ld. Counsel for the assessee that if an opportunity is given, he would be in a position to substantiate his case before the AO. Considering the totality of the facts of the case and in the interest of justice .we deem it proper to restore the issue to the file of the AO with a direction to grant one final opportunity to the assessee to substantiate his case. The assessee is also hereby directed to appear before the AO without seeking any adjournment under any pretext failing which the Ld. AO is at liberty to pass appropriate order as per law.

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