BASANTA KUMAR DAS,BARIPADA vs. ITO, BARIPADA

Shri P.R.Mohanty, ld AR appeared Shri P.R.Mohanty, ld AR appeared for the assessee for the assessee. Ld CIT DR has submitted an adjournment petition stating that as due to some official pre submitted an adjournment petition stating that as due to some official pre submitted an adjournment petition stating that as due to some official pre-

P a g e 1 | 4 to 149/CTK/2024 Assessment Years : 2008-09 and 2009-2010 filed condonation petitions, stating therein that due to online service of notice, consequential orders and non-verification of income tax portal on regular basis coupled with negligence or inaction of the ld AR, the appeals could not be filed. It was requested to condone the delay in filing the appeals.

After hearing both the sides and perusing the condonation petitions, we find that the assessee had a reasonable cause for not filing the appeal within the stipulated period. Hence, we condone the delay and admit the appeals for hearing.

Ld AR submitted that both the appeals have been passed by the ld CIT(A) exparte. It was his submission that one more opportunity be granted to the assessee to putforth his grievance before the ld CIT(A).

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

We have considered the rival submissions. We find that substantial opportunities have been granted by ld CIT(A) as is evident from the order of the ld CIT(A). We also find that before the AO, the assessee could not produce the desired books of account and other relevant details despite given several opportunities except the appearance of ld AR. Before us, ld AR has prayed to grant one more opportunities to furnish the required details and participate in the set aside proceedings. Therefore, in the interest of justice, we set aside the orders of the ld CIT(A) and remit the P a g e 3 | 4