KULAMANI PANDA,ROURKELA vs. ACIT CIRCLE, ROURKELA, ROURKELA

The appeal of the assessee is filed belatedly by 293 days. In this regard, ld. AR filed an application for condonation of delay along with affidavit. The ld. AR also filed medical certificates of the assessee, which are not found to be false. Therefore, the delay of 293 days in filing the present appeal is condoned and appeal is disposed off accordingly.

A perusal of the impugned order passed by the ld. CIT(A) and that of the order of ld. AO, shows that the assessee has not produced all the evidences required before the AO or the ld.CIT(A). Ld. AR before us requested for one more opportunity to produce the documents before the AO to substantiate his claim. Considering the prayer of the ld. AR and in the interest of justice, we restore the issues to the file of ld. AO for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the AO in the readjudication proceedings, positively.

In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 28/05/2024.