RISHIRAJ TRANSPORT CO,JAMSHEDPUR vs. ACIT CIRCLE-2(1), JAMSHEDPUR

Shri Khubchand T Pandtya, ld Sr DR hri Khubchand T Pandtya, ld Sr DR appeared for the revenue and Shri appeared for the revenue and Shri Jagdish Khandelwal, Jagdish Khandelwal,ld AR appeared for the assessee.

We have considered the rival submissions. A perusal of the order of ld CIT(A) clearly shows that the ld CIT(A) has dismissed the appeal of the assessee on the ground of non-production and also for want of details/evidences in support of the claim raised by the assessee. It is also seen that the ld CIT(A) has given ample opportunities as is evident from the page 2 of the impugned order but the assessee failed to furnish any evidences in support of the claim. Therefore, the ld CIT(A) has no option but to confirm the assessment order. Before us, it was prayed that if one more opportunity is given, the assessee would be in a position to comply with all the notices by furnishing all the required documents in support of the claim. Therefore, in the interest of justice, the issues in this appeal are restored to the file of the ld CIT(A) for fresh adjudication after allowing reasonable opportunity of hearing to the assessee. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities.