RITA SINGH,DEOGHAR vs. ITO, WARD 3(2), DEOGHAR

It was submitted by the ld AR that the assessee could not able to produce the documents before the authorities below. It was, thus, submitted that the matter may be restored to the file of ld. AO to decide the issue afresh so that the assessee could be able to provide all the relevant documents to substantiate his claim.

In reply, ld CIT-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 order of the ld. CIT(A), it clearly shows that the appeal of the assessee has been dismissed as ex-parte. However, ld. AR requested for one more opportunity to represent its case before the ld. AO to substantiate her case. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.5,000/- (Rupees Five Thousand only) by the assessee to the Jharkhand Income Tax Bar Association, Ranchi – 834001, within sixty days from the date of this order and receipt of the same would be produced before the ld. AO at the first hearing. The assessee is also directed to cooperate with the ld. AO in the readjudication proceedings, positively.