M/S. ORISSA INDUSTRIES LIMITED,CUTTACK vs. INCOME TAX OFFICER, WARD-2(2), CUTTACK

Shri Rashhmiranjan Patnaik ld AR appeared for the assessee and Shri Vijaya Singh, ld Sr DR appeared for the revenue.

It was submitted by the ld AR that the ld CIT(A) has passed exparte order without hearing to the assessee. He submitted that even if the assessment order has been passed u/s.147 of the Act. He submitted that if one more opportunity is granted, the assessee will cooperate in the set aside proceedings and furnish all the required evidences in support of the claim. Ld Sr DR did not have any objection.

We have considered the rival submissions. A perusal of the order of ld CIT(A) clearly shows that the notices of hearing sent to the assessee were served on the registered e-mail id of the assessee and the status of these notices on ITBA system is showing as “Delivered” and the assessee did not respond to those notices. It was in this backdrop that the ld CIT(A) has confirmed the addition made by the Assessing Officer on the ground of non-compliance. However, in the interest of justice, the issue in this appeal are restored to the file of the ld CIT(A) for fresh adjudication after affording reasonable opportunity of being heard to the assessee. The assessee is directed to comply with the notices issued by the ld CIT(A) and furnish all the required evidences in support of the claim, falling which, ld CIT(A) may draw adverse inference.

In the result, appeal of the assessee stands partly allowed for statistical purpsoes. Order directed and pronounced in the open court on 5/12/2025. (राजेश कुमार) (जाज" माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सद"य/ ACCOUNTANT MEMBER "या"यक सद"य / JUDICIAL MEMBER "दनांक Dated 05 /12/2025 B.K. Parida, Sr. P.S(OS)