PRAKASH CHANDRA JHA,AG COLONY,KAUTILYA NAGAR vs. CIT(A),PATNA-3, CIT(A)

Adjournment applications have been filed in both the cases seeking adjournment, however, looking to the facts of both the cases, the adjournment applications filed in both the appeals are rejected and both the appeals of the assessee are disposed off.

A perusal of the order of the ld. CIT(A) for both the years under consideration shows that there was non-compliance on the part of the assessee before the ld. CIT(A) during the appellate proceedings. A perusal of the grounds of appeal shows that the assessee has sought opportunity to substantiate its claim before the ld. CIT(A). In this regard, ld. Sr. DR has no objection if the issues are restored to the file of the ld. CIT(A) for readjudication on merits.

As it is noticed that the assessee has not produced the evidences as called for by the ld. CIT(A) in the course of appellate proceedings and also there was non-compliance on the part of the assessee, therefore, in the interest of justice, the issues in both the appeals are restored to the file of the ld. CIT(A) for readjudication on merits after providing adequate opportunity of being heard to the assessee. If the assessee does not represent for its appeals within two hearings that the ld. CIT(A) would give, liberty is granted to the ld. CIT(A) to draw adverse inference.

In the result, both appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 04/08/2025. (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER Kolkata; दिनाांक Dated 04/08/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :