SAROSH YAZDDANI,KHORDA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BHUBANESWAR, BHUBANESWAR

It was submitted by ld AR that the assessment order passed u/s.153A r.w.s. 143(3) of the Act being invalid in the eye of law on the ground of invalid satisfaction recorded by the AO. Ld AR submitted that in the absence of any incriminating material, the assessment order passed u/s.153A is invalid, however, the assessee could not submit documentary evidence to substantiate its claim before the ld CIT(A). As such in absence of any compliance from the assessee, the ld CITA) passed the order exparte. It was the submission that the assessee before the ld CIT(A) has sought for adjournment and could not appear. It was prayed by ld AR that one more opportunity may be provided to the assessee before the ld CIT(A) to submit all the documentary evidence to substantiate its claim.

In reply, ld CIT DR supported the orders of ld CIT(A).

We have considered the rival submissions. It is the contention of ld AR that before the ld CIT(A) had sought adjournment to furnish some documentary evidence in support of the claim, but the said request was not accepted and ld CIT(A) has passed the order exparte confirming the additions made by the Assessing Officer. It was the request to restore the matter to the file of the ld CIT(A) for readjudication after accepting the materials to be produced before him. Therefore, in the interest of justice, the issues in these appeals are restored to the file of the ld CIT(A) for readjudiction after providing adequate opportunity of hearing to the assessee subject to cost of Rs.2,000/- each in all the three appeals to be paid to ITAT Bar Association, Cuttack and the receipt of payment be produced before the ld CIT(A) before adjudication of the appeals.