SURESH TURYAMAL JASWANI,AKOLA vs. ITO WARD-2, AKOLA

It appears from the impugned order that in spite of affording three opportunities to the assessee, the assessee made no compliance except seeking adjournment on one occasion.

On the contrary, ld.DR supported the orders passed by the authorities below and specifically submitted that before either of the authorities below, the assessee has failed to substantiate its claim by filing the relevant documents/submissions.

Having heard the parties and perused the material available on record as observed above, despite of affording three opportunities, the assessee eventually made no compliance, however, it is a fact that the issue raised before the Ld. Commissioner remained to be adjudicated in its right perspective and proper manner, specifically in absence of necessary details/documentary evidence as observed by the Ld. Commissioner in the impugned order. Thus, for just and proper decision of the case and substantial justice, the case is remanded to the file of the Ld. Commissioner for decision afresh, however, subject to deposit of ` 1,100/- (Rupees Eleven Hundred only) in the Revenue Department under “other head” within 15 days from the date of the order, suffice to say, the Ld. Commissioner shall afford a reasonable opportunity of being heard to the assessee.

The assessee is also directed to file relevant submissions/ documents as would be essentially required. It is clarified that in case of subsequent default, the assessee shall not be entitled for any leniency.