RAMAMANI TRIPATHY,BALASORE vs. ACIT, CIRCLE BALASORE, BALASORE

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.

It was submitted by the ld. Sr. DR that the assessee is a teacher and is also holding the licence of running a foreign liquor shop in Balasore. In the course of assessment as there were substantial cash deposits during the year, the notices have been sent to the assessee, however, there was continuous non-cooperation and non-compliance by the assessee. This has resulted into to bring the tax by the AO the difference of sales turnover and the cash deposit made in the bank. It was submitted that the cash deposit in the bank exceeded the sales turnover by an amount of Rs.20,93,460/- and the same was treated by the AO as unexplained cash deposit. It was the submission that before the ld. CIT(A) also no documents have been produced, no evidence have been submitted and only a written submission was filed wherein it is claimed that cash deposits were on account of certain transactions relating to Smt. Sasmita Tripathy, who was also in the same business of the assessee. It was submitted that no details were produced. It was the prayer that the order of the ld. CIT(A) and that of the AO is liable to be upheld.

I have considered the submissions of ld. Sr. DR. Admittedly, the assessment is 144 assessment on account of non-compliance by the assessee. Before the ld. CIT(A) also no evidence have been produced to substantiate the claim of the assessee. The adjournment letter filed by the assessee also talks of the assessee being sick and hence unable to produce the relevant documents. The fact that the evidence and the documents have not been produced before the lower authorities, clearly would show that these documents cannot be produced before the Tribunal as it would constitute fresh evidence. This being so, in the 3 interest of justice and to grant the assessee an opportunity to rectify its mistake and produce the evidence before the lower authorities, the issues in this appeal are restored to the file of AO for reajudication after granting adequate opportunity of being heard to the assessee.

In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 14/03/2024. (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 14/03/2024 Prakash Kumar Mishra, Sr.P.S. sआदेश की प्रनतलऱपऩ अग्रेपषत/Cop.y of the Order forwarded to : अऩीऱाथी / The Appellant-

ITAT, Cuttack गार्ज पाईऱ / Guard file. 6. सत्यावऩत प्रयत ////