BRAJA KISHORE TRIPATHY,BELATALA PATTAMUNDAI N A C vs. ITO WARD KENDRAPADA, KENDRAPADA

None appeared on behalf of the assessee, however, an adjournment application filed by the AR of the assessee mentioning therein that the case records are yet to be reached at the office of the arguing counsel and the paper book is required to be filed containing requisite documents. The grounds for adjournment are found to be unsatisfactory. Thus, the adjournment application filed by the assessee is rejected.

A perusal of the order of the ld. CIT(A), more specifically in para 5.6, shows that the assessee has not furnished any documentary evidence to substantiate his claim for the year under consideration. This