RITANJALI SWAIN,DHENKANAL vs. THE INCOME TAX OFFICER, WARD-1, BOLANGIR, BOLANGIR

Shri P.K. Mishra, ld. A.R. appeared on behalf of the assessee and Shri Vijay Singh Kiroriwal, ld. Sr. DR represented on behalf of the revenue.

It was submitted by the ld. AR that the Assessing Officer and the ld. CIT(A) have dismissed the appeal of the assessee without providing sufficient opportunity of hearing to the assessee. It was a submission that the assessee has not produced sufficient evidence before the Assessing Officer and before the ld. CIT(A). It was the prayer that the matter may be restored to the file of the Jurisdictional AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidences to substantiate its claim.

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 appeal of the assessee. It was submitted by the ld. AR that he will provide all the details and evidences before the Assessing Officer, this being so, in the interest of justice, we restore the issues in the appeal to the file of ld. Jurisdictional AO for adjudicating afresh after providing the assessee adequate opportunity of being heard to substantiate its case. The assessee is also directed to cooperate with the Assessing Officer by producing all the details and evidences as are required in support of the claim.