LALIT RANJAN PRADHAN,BALASORE vs. ITO, SARD-1, BALASORE

Shri Somanath Sahoo, Somanath Sahoo, ld AR appeared for the assessee. Shri Charan the assessee. Shri Charan Dass, ld Sr DR , ld Sr DR represented on behalf of the revenue.

It was submitted by ld AR that the ld CIT(A), NFAC, Delhi has passed It was submitted by ld AR that the ld CIT(A), NFAC, Delhi has passed It was submitted by ld AR that the ld CIT(A), NFAC, Delhi has passed the exparte order without affording reasonable opportun the exparte order without affording reasonable opportun the exparte order without affording reasonable opportunity of being heard to the assessee. He also submitted that the Assessing Officer has made the to the assessee. He also submitted that the Assessing Officer has made the to the assessee. He also submitted that the Assessing Officer has made the addition on estimate estimate basis and also in respect of unexplained money. basis and also in respect of unexplained money.

In reply, ld Sr DR submitted that several opportunities have been afforded by the ld CIT(A) to furnish the required details and also to defend the grounds of appeal taken by the appellant.

5. I have considered the rival submissions. A perusal of the impugned order clearly shows that the assessee has been provided several opportunities to comply the notices issued by the ld CIT(A). No written submissions were filed before the ld CIT(A) by the assessee, therefore, the ld CIT(A) was compelled to pass the order exparte due to non-submissions of documentary evidence. Before me, ld AR has pleaded that if one more opportunity is granted, he will be in a position to furnish the required documents before the ld CIT(A). Therefore, in order to impart substantial justice, the issues in this appeal are restored to the file of the ld CIT(A) to grant one more opportunity to the assessee to present its case with documentary evidences. The assess is also directed to cooperate with the ld CIT(A) for disposal of the appeal.

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