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2 ITA No .90/ CTK/2017 Asse ssment Year : 20 12- 201 3
We have heard the rival submissions, perused the orders of lower
authorities and materials available on record. Prima facie, on perusal of
the order of the CIT(A), we find that the CIT(A) has passed exparte order
confirming the additions. We are of the opinion that no harm will be
cause to the revenue if one more opportunity is granted to the assessee
to substantiate its case before the CIT(A) and the Ld A.R. of the assessee
undertakes to appear before the CIT(A) alongwith all required details and
documents. We, in the interest of substantial justice, set aside the order
of the CIT(A) and restore the entire issue to the file of the CIT(A) to pass
a speaking order after affording reasonable and proper opportunities of
hearing to the assessee. The assessee is also directed to appear and
cooperate in submitting the information and disposal of the appeal.
Accordingly, we restore the appeal to the file of the CIT(A) for fresh
adjudication as per provisions of law.
In the result, appeal filed by the assessee is allowed for statistical
purposes.
Order pronounced on 31 /01/2018.
Sd/- sd/- (N.S Saini) (Pavan Kumar Gadale) ACCOUNTANT MEMBER JUDICIALMEMBER Cuttack; Dated 31 /01/2018 B.K.Parida, SPS