BHAGIRATHI BISWAL,CUTTACK vs. INCOME TAX OFFICER, WARD-1(1), CUTTACK, CUTTACK

Shri, P.K.Mishra and B.N.Behera, P.K.Mishra and B.N.Behera, ld ARs appeared for appeared for the assessee. Shri Charan Dass Shri Charan Dass, ld Sr DR represented on behalf of the revenue. represented on behalf of the revenue.

It was submitted by ld AR that the ld CIT(A) has passed the order It was submitted by ld AR that the ld CIT(A) has passed the order It was submitted by ld AR that the ld CIT(A) has passed the order exparte without giving adequate opportunity to the assessee to file the without giving adequate opportunity to the assessee to file the without giving adequate opportunity to the assessee to file the necessary details. It was the submission that if one more opportunity is necessary details. It was the submission that if one more opportunity is necessary details. It was the submission that if one more opportunity is P a g e 1 | 3 granted, the assessee would be in a position to provide all the documentary evidences before the ld AO. Ld Sr DR did not object to the request of ld AR of the assessee.

I have considered the rival submissions. A perusal of the impugned order clearly shows that the ld CIT(A) has issued eight notices, as is evident from the order of the ld CIT(A) at page 4. As the documentary evidences in support of the claim were not furnished and due to non-compliance to the notices, the ld CIT(A) has passed the exparte order. Now, ld AR has undertaken before us that if one more opportunity is granted, the assessee would be in a position to file the documentary evidences in support of the claim before the Assessing officer. In view of above and in the interest of justice, the issues are restored to the file of the ld AO with the direction to the assessee to cooperate in the set aside proceedings, failing which, ld AO will pass the order as per law.

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