ORDER

PER BENCH:

This is an appeal filed by the assessee against the order of the ld. Addl./JCIT(A), Faridabad, dated 31.01.2026 passed in Appeal No.CIT(A)l Sambalpur/10025/2020-21 for the assessment year 2017-18.

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

The appeal of the assessee is delayed by 14 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating sufficient reasons for delay. Ld. Sr. DR also did not object to condone the same. Accordingly, considering the contents of the affidavit filed by the assessee in regard to condonation of delay which are not found to be false, we condone the delay of 14 days in filing the appeal and the appeal of the assessee is admitted for hearing.

Ld.AR submitted that due to inevitable circumstances the assessee could not provide the details during the course of assessment proceedings. It was submitted that the matter may be restored to the file of ld. AO so that the assessee could be able to produce all the relevant facts in support of his claim before the ld. AO.

In reply, ld Sr DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. If the matter is restored to the file of ld. AO, a cost may be imposed on the assessee for his non-compliance before both the authorities below.

We have considered the rival submissions. On perusal of the assessment order, it is found that the assessee has already shown his inability to produce the documents as required by the ld. AO during the course of assessment proceedings. A further perusal of the order of the ld. CIT(A), clearly shows that notices were issued to the assessee by the ld. CIT(A), however, no compliance has been made by the assessee. In view of the above, 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.10,000/-(Rupees Ten Thousand only) payable to the Income Tax Appellate Tribunal Bar Association, Odisha, Cuttack, 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. In the event of non-payment of the above cost within the above period, the order of the ld. CIT(A) stands upheld. The assessee is also directed to furnish all the details before the ld. AO in readjudication proceedings.

In the result, the appeal of the assessee is partly allowed for statistical purposes.