SRI ASHOK FOOD PRODUCTS,BOLANGIR vs. INCOME TAX OFFICER, WARD-1, BOLANGIR, BOLANGIR
Facts
The Assessing Officer (AO) completed the assessment under sections 147, 144, and 144B of the Act, making additions for unexplained cash deposit (u/s 69A), unexplained time deposit (u/s 69), contract income, and interest income. The CIT(A) subsequently dismissed the assessee's appeal without providing sufficient opportunity to produce evidence and substantiate its claim.
Held
The Tribunal noted that while both lower authorities sought details, the assessee could not furnish them. Recognizing that the lack of effective opportunity violated principles of natural justice, the Tribunal restored the issues to the AO for readjudication. The AO was directed to grant adequate opportunities to the assessee, and the assessee was instructed to cooperate.
Key Issues
Whether the CIT(A) erred in dismissing the appeal without providing sufficient opportunity to the assessee to present evidence, thereby violating principles of natural justice and warranting a remand for readjudication.
Sections Cited
147, 144, 144B, 69A, 69
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MANISH AGARWAL
आदेश क� आदेश क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order forwarded to : आदेश आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत अपीलाथ� / The Appellant- 1. Sri Ashok Food Products, Uchabahal, PO/PS:Rinbachan, Dist : Bolangir-767002 ��यथ� / The Respondent- 2. ITO, Ward-1, Bolangir 3. आयकर आयु�(अपील) / The CIT(A), आयकर आयु� / CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, कटक कटक कटक / DR, ITAT, कटक 5. Cuttack 6. गाड� फाईल / Guard file.
स�यािपत �ित //True Copy// आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार
(Assistant Registrar) आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक/ITAT, Cuttack आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक