INCOME TAX OFFICER, BOLANGIR vs. KUTURLA SERVICE CO-OPERATIVE SOCIETY, BOLANGIR

None represented on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the Revenue.

We have considered the rival submissions. A perusal of the facts of present case shows that the assessee has been non-compliant before the ld. AO and the ld. CIT (A). There is no reason given by the ld. CIT (A) for deleting the addition and estimating the income of the assessee at 15%. It is also noticed that the assessee has been non- compliant before the ld. CIT (A). It is also noticed that the assessee has not file his return of income for the relevant assessment year. As this is a case of non-compliance, in the interest of justice, the order of the ld. CIT (A) is set aside and the issues are restored to the file of the ld. AO for re-adjudication after granting assessee one more adequate opportunity of being heard.