JBS RE-ROLLERS PVT. LTD,ROURKELA vs. ASST. COMMISSIONER OF INCOME TAX, ROURKELA, ROURKELA

It was submitted by the ld AR that the AO has made additions without considering the relevant documents produced by the assessee. It was also submitted that those documents were also placed before the ld. CIT(A), however, the ld. CIT(A) without considering the same, dismissed the appeal of the assessee. It was, thus, submitted that the matter may be restored to the file of ld. AO to decide the issue afresh enabling the

In reply, ld Sr DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld.

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 also could not provide required documentary evidence to substantiate his case before the ld. CIT(A). 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 the issues afresh after granting the assessee adequate opportunity of being heard.