NATIONAL INSTITUTE FOR COMMUNITY AND CHILD DEVELOPMENT,KALAPATHARA vs. I.T.O. (EXEMPTION), BHUBANESWAR, AT- VSS NAGAR ROAD

It was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeals of the assessee ex-parte. It was the prayer that the matter may be restored to the file of the AO to decide the issue involved in all the appeals afresh so that the assessee could be able to produce all the evidence to substantiate its claim.

In reply, ld Sr.DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that if the issue is to be restored to the file of ld.AO, then a cost should be imposed.

4. We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents. Even the assessee was also failed to produce the evidences as required by the ld. CIT(A) and in absence of the same, the ld. CIT(A) has dismissed the appeals of the assessee. This being so, in the interest of justice, we restored the issues in all the three appeals to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. However, looking to the non-cooperation of the assessee during the course of appellate proceedings even after issuance of notices to the assessee by the ld. CIT(A), we impose a cost of Rs.10,000/-(Rupees Ten Thousand only) each in the three appeals on the assessee to be payable to the Income Tax Appellate Tribunal Bar Association, Sector-1, CDA, Cuttack-753014, within sixty days from the date of this order and receipt of the same would be produced before the AO at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) for all the years under consideration shall stand confirmed.