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Income Tax Appellate Tribunal, “SMC” BENCH CUTTACK
Before: SHRI GEORGE MATHAN
O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 16.10.2023, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1057080721(1) for the assessment year 2017-2018.
Shri Natabar Panda, Advocate appeared on behalf of the assessee. Shri S.C.Mohanty, Sr. DR appeared on behalf of the revenue.
When the appeal was called for hearing, an adjournment application has been filed by the assessee, wherein it is mentioned that the assessee is suffering from cold and fever, hence unable to provide the documents in support of the hearing. No medical certificate has been produced.
As the facts in the present case are clear and this is a case of non- compliance before the AO and non-production of evidence before the AO, the adjournment application filed by the assessee is rejected and appeal is disposed off.