BHARIGADA PACS,BHARIGADA vs. ITO, WARD-KENDRAPADA, KENDRAPADA

आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the Ld. CIT(A), National Faceless Appeal Centre(NFAC), Delhi order dated 20/06/2025 passed in Appeal No.NFAC/2018-19/10382005 for the assessment year 2019-2020. 2. It was the submission that the during the course of assessment proceedings, the AO asked the assessee certain details regarding its claim, however, the assessee could not submit the documentary evidence before the AO. Ld. AR submitted that the assessee before the ld. CIT(A) has filed statement of facts along with grounds of appeal but the ld. CIT(A) without considering the same dismissed the appeal of the assessee. Therefore, the ld. AR prayed that one more opportunity may be provided

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to the assessee to represent its case and substantiate its claim before the AO. 3. In reply, ld. Sr. DR vehemently supported the orders of the ld. CIT(A) and the ld. AO. It was the submission that restoring the matter to the file of AO would be, in fact, giving the assessee a second round which should not be granted. 4. We have considered the rival submissions. A perusal of the assessment order clearly shows that the assessee could not furnish the details as asked for by the AO during the course of assessment proceedings. Further on perusal of the order of the ld. CIT(A), clearly shows that the assessee could not produce any evidences to substantiate its claim. As no compliance has been made before the ld. AO during the course of assessment proceedings, nor the assessee could submit any documentary evidences regarding his claim before the ld. CIT(A), therefore, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication after granting the assessee adequate opportunities of being heard, subject to a cost of Rs.20,000/- (Rupees Twenty Thousand only) payable by the assessee to the Income Tax Appellate Tribunal Bar Association, Secor-1, CDA, Cuttack, Odisha-7453014 within 60 days from the date of this order and production of the evidence of such payment shall be made within the specified time before the ld. AO at the time of first hearing. If the assessee does not make the payment within in the stipulated time or in the respect of the specified amount, the order of the Ld.CIT(A) shall stand confirmed.

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