SHREE BAJARANGBALI RICE MILL,SAMBALPUR vs. INCOME TAX OFFICER, WARD-1, JHARSUGUDA, JHARSUGUDA

None represented on behalf of the assessee. Shri S.C.Mohanty, ld Sr None represented on behalf of the assessee. Shri S.C.Mohanty, ld Sr None represented on behalf of the assessee. Shri S.C.Mohanty, ld Sr DR appeared on behalf of the revenue. DR appeared on behalf of the revenue.

The assessee has sought adjournment mentioning that due to The assessee has sought adjournment mentioning that due to The assessee has sought adjournment mentioning that due to unforeseen situation, ld AR is not unforeseen situation, ld AR is not in a position to attend the hearing. No in a position to attend the hearing. No other reasons are provided. As the other reasons are provided. As the reasons submitted by the assessee are reasons submitted by the assessee are P a g e 1 | 3 un-substantiated, same stands rejected and the appeal is disposed of on merits.

It was submitted by ld Sr DR that the ld CIT(A) has categorically mentioned in para 5.4 of his order that the assessee has made no attempt to explain the submissions made and the appellant has not provided proper documents to support its contentions. It was the submission that the order of the ld CIT(A) be upheld.

I have considered the submissions of ld Sr DR. The fact that the appeal has been filed by the assessee before the ld CIT(A) and the fact that he has also submitted certain documents and has filed written submission, shows that the assessee has attempted to explain his case. The hearing before the ld CIT(A) is not one sided as the assessee made submissions and the ld CIT(A) has adjudicated the appeal on the basis of submissions made alone. If the ld CIT (A) is not satisfied with the submissions made or if he desires for the clarification on the submissions made, it is incumbent upon the ld CIT(A) to raise queries, ask for further explanation and seek out the proper facts. Admittedly, this has not been done. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld CIT(A) for readjudication after granting the assessee adequate opportunity of being heard. Should the ld CIT(A) be unsatisfied with any of the documents or seek requirement of further documentation, the ld CIT(A) should call for such details either from the assessee or from the Assessing P a g e 2 | 3 Officer, as required and after ascertaining all the facts, adjudicate the issue afresh.

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

Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 12 /03/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to :