VIMAL PROMOTERS & DEVELOPERS PRIVATE LIMITED ,BELGAVI, KARNATAKA vs. INCOME TAX OFFICER WARD -2, BELGAVI, KARNATAKA

4 Since the assessee has failed to furnish any detail or documents which was asked by the AO during the assessment proceedings whereas enough opportunities were provided by the AO, he has also failed to furnish the same during appellate proceedings. He has even

Now the assessee is in appeal before this Tribunal assailing the impugned order passed by ld.CIT(A) exparte qua the assessee contending that ld.CIT(A) erred in dismissing the appeal for non-prosecution and also erred in not adjudicating the grounds on merit. It is also asserted that the authorities have erred in rejecting audited books of account and not taking into cognizance that the assessee regularly follows Project Completion method. Before us, ld. Counsel for the assessee submitted that due to unavoidable circumstances there was non-compliance before ld.CIT(A) and the assessee possesses all the requisite details to substantiate the grounds of appeal. Therefore, prayer made to afford one more opportunity to plead its grounds of appeal by remitting the issues raised in the instant appeal to the file of ld.CIT(A) for afresh adjudication on merits.

On the other hand, ld. DR supported the order of ld.CIT(A).

We have heard the rival submissions and perused the record placed before us. It is an admitted fact that assessee furnished replies but certain details could not be provided in the course of assessment proceedings. Also there was non- compliance before ld.CIT(A).

We however considering the factual matrix and also the prayer made by ld.Counsel for the assessee, deem it appropriate to give one more opportunity to the assessee to go before ld.CIT(A) and adduce evidences in support of its grounds of appeal. Needless to mention that ld.CIT(A) in the set aside proceedings shall afford reasonable opportunity to the assessee consider the documents to be filed by the assessee and then pass a speaking order as contemplated u/s.250(6) of the Act. Assessee is directed to provide updated email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the effective grounds of appeal raised by the assessee is allowed for statistical purposes.

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

The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, Panaji 4. ‘DB’ Bench / DR, ITAT, Panaji ‘DB’ Bench ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,