SAFAL CONSTRUCTION PRIVATE LIMITED,BHUBANESWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, BHUBNAESWAR

At the outset, ld.AR submitted that due to inevitable circumstances the assessee could not provide the details during the course of assessment proceedings. It was submitted that the matter may be restored to the file of ld. AO so that the assessee could be able to produce all the relevant facts in support of his claim before the ld. AO 3. Ld Sr DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. If the matter is restored to the file of ld. AO, a cost may 2 be imposed on the assessee for his non-compliant before both the authorities below.

We have considered the submissions of the ld.Sr.DR. On perusal of the assessment order, it is found that the assessee has already shown his inability to produce the documents as required by the ld. AO during the course of assessment proceedings. A further perusal of the order of the ld. CIT(A), clearly shows that notices were issued to the assessee by the ld. CIT(A), however, no compliance has been made by the assessee. In view of the above, in the interest of justice, the issues in this appeal are restored to the file of the ld.AO for readjudication afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.10,000/-(Rupees Ten Thousand only) payable by the assesee to the Income Tax Appellate Tribunal Bar Association, Sector-1, CDA, Cuttack- 753014, Odisha, within sixty days from the date of this order and receipt of the same would be produced before the ld. AO at the first hearing. In the event of non-payment of the above cost within the above period, the order of the ld. CIT(A) would be confirmed. The assessee is also directed to cooperate with the ld. AO in the readjudication proceedings, positively.

In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on /12/2025. (राजेश कुमार) (जाज" माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सद"य/ ACCOUNTANT MEMBER "या"यक सद"य / JUDICIAL MEMBER "दनांक Dated /12/2025 Prakash Kumar Mishra, Sr.P.S.