SASWATI DASH,BALASORE vs. INCOME TAX OFFICER, WARD-2, BALASORE, BALASORE

Shri P.K.Mishra and Shri Himanshu Jena P.K.Mishra and Shri Himanshu Jena, ld AR d ARs appeared for the assessee and Shri assessee and Shri Charan Dass,ld Sr. DR appeared for the revenue. 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 due to non-prosecution and also on merits concurring with the views taken by the AO for making the addition. It is also noticed that the assessee has not responded to the specific questionnaires raised by the AO, therefore, the AO has passed the order on the basis of materials available before him and after personal hearing. 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. P a g e 2 | 3 Assessment Year : 2015-16

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