BIRAJA REALCON PRIVATE LIMITED,BHUBANESWAR vs. JCIT, RANGE-1, BBSR, BHUBANESWAR

None appeared for the assessee An adjournment petition dated 2nd December, 2025 is on record to adjourn the appeal on the ground that the AR of the assessee is out of station and not able to attend the hearing. One staff of the ld AR attended the Court. However, considering the facts in the present case, adjournment petition is rejected and matter is disposed of after hearing Shri Vijaya Singh, ld Sr DR appeared for the revenue.

A perusal of the order of the ld CIT(A) shows that the ld CIT(A) has issued eight notices to the assessee to represent the case but there was no response to the notices. The issue in this appeal is against the levy of penalty u/s.271(1)(d) of the Act. As there was no representation, the ld CIT(A) had no option but to dismiss the appeal of the assessee thereby confirming the penalty levied by the ld AO. The ld CIT(A) has also not discussed the issue on merits. However, as the assessee has not been heard, in order to give one more opportunity, the issues in this appeal are restored to the file of the ld CIT(A) for fresh adjudication after affording adequate opportunity of hearing to the assessee subject to cost of Rs.10,000/- to be paid to ITAT Bar Association, Cuttack and receipt of the same be produced before the ld CIT(A). The assessee is directed to cooperate in the set side proceedings and substantiate its claim with documentary evidence.