SATENDRA PRASAD,BARIPADA vs. DCIT, BALASORE

The only substantive ground raised by the assessee that the CIT(A) erred in dismissing the appeal of the assessee and the adhoc addition made by the AO is unjustified.

Brief facts of the case are that the assessee is a civil contractor based in Mayurbhanj District, Odisha and filed the return of income for the assessment year 2010-2011 on 24.05.2012 with total income of Rs.44,68,660/- and the return of income was processed u/s.143(1) of the Act and subsequently the case was selected for scrutiny under and notice u/s.143(2) & 142(1) was issued. In compliance to the same, ld. AR of the assessee appeared from time to time.

Aggrieved by the order of CIT(A), the assessee has filed an appeal before the Tribunal.

Before us, ld. AR submitted that the CIT(A) has erred in dismissing the appeal and also the assessee’s case has, prima facie merits on the disputed issue and can support with evidence. Since the ld. CIT(A) dismissed the appeal of the assessee on the ground of refusal. The ld. AR submitted that the assessee shall cooperate in submitting the details before the income tax authorities and, prayed for an opportunity to be 3 granted. On the other hand, ld. DR relied on the orders of authorities below.

We have heard the rival contentions and perused the material on record. Prima facie, the contention of ld. AR that an opportunity of hearing be granted as the ld. CIT(A) has not dealt on the merits of the case. Further, ld. AR submitted that the assessment by the AO is on higher side and requested for reasonable percentage of profit can be fixed which the assessee shall accept, whereas ld. DR submitted that the CIT(A) has dismissed the appeal because the assessee could not substantiate its claim before the lower authorities. We considering the apparent facts and material on record and in the interest of substantial justice, provide one more opportunity to the assessee to present its case before the appellate authority. Accordingly, we direct the assessee to appear before the ld. CIT(A) within a period of one month from the date of receipt of the copy of the Tribunal order and shall cooperate in submitting the information and disposal of the appeal and the ld. CIT(A) shall pass a speaking order considering the submissions of the assessee on merits. We order accordingly.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 19/09/2017. (N. S. SAINI) (PAVAN KUMAR GADALE) लेखा सदस्य / ACCOUNTANT MEMBER न्याधयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनांक Dated 19/09/2017 प्र.कु.धि/PKM, Senior Private Secretary

DCIT, Balasore Circle, Balasore आयकर आयुक्त(अपील) / The CIT(A), 3. 4. आयकर आयुक्त / CIT निभागीय प्रनतनिनर्, आयकर अपीलीय अनर्करण, कटक / DR, ITAT, Cuttack 5. 6. गाडा फाईल / Guard file. सत्याधपत प्रधत //// आदेशानुसार/ BY ORDER,