ALOK KUMAR SAHU,ODISHA V. .ITO, WARD ANGUL, ODISHA

ITA 492/CTK/2024

AI Insights

The case involves an appeal by Alok Kumar Sahu against the order of the CIT(A), NFAC, Delhi, which confirmed additions made by the Assessing Officer for the assessment year 2018-19. The primary contention was the non-compliance with notices issued by the Assessing Officer, attributed to the assessee's email address being non-operative at the time. The Tribunal acknowledged the communication issue and granted a remand to the Assessing Officer, emphasizing the need for a fair opportunity for the assessee to present his case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473649 (ITAT-CUTTACK)
• Duration Of Justice: 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 28-11-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: B.R.PATTNAIK
• Keywords: Set aside
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Alok Kumar Sahu, At Sasan, PO: Talmul, PS: Banarpal, Dist: Angul PAN/GIR No. (Appellant Per Bench This is an CIT(A), NFAC, Delhi dated 18/10267898 for the ass 2. Shri B.R.Pattnaik, S.C.Mohanty, Sr. 3. It was submitted by ld AR that the ld CIT(A) has addition made by the Assessing Officer as the assessee with the notices issued by him. It was the submission that the email IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.492/CTK/2024 Assessment Year : 2018-19 Alok Kumar Sahu, At-Talmul Sasan, PO: Talmul, PS: Banarpal, Dist: Angul Vs. ITO, Ward Angul No.DOAPS 7433 L (Appellant) .. ( Respondent Assessee by : Shri B.R.Pattnaik, CA Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 11/12/20 Date of Pronouncement : 11/12/20 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 21.10.2024 in Appeal No. for the assessment year 2018-19. B.R.Pattnaik, ld AR appeared for the assessee and Shri , Sr. DR appeared for the revenue. It was submitted by ld AR that the ld CIT(A) has addition made by the Assessing Officer as the assessee with the notices issued by him. It was the submission that the email P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER ITO, Ward Angul Respondent) B.R.Pattnaik, CA : Shri S.C.Mohanty, Sr DR 2024 024 appeal filed by the assessee against the order of the ld in Appeal No.NFAC/2017- the assessee and Shri It was submitted by ld AR that the ld CIT(A) has confirmed the failed to comply with the notices issued by him. It was the submission that the email ITA No.492/CTK/2024 Assessment Year : 2018-19 P a g e 2 | 3 address given in the portal was not operative and, therefore, the notices were not served on the assessee for which, there was non-compliance before the ld CIT(A). It was the submission that even the assessment order was passed u/s.147 r.w.s 144 of the Act due to non-representation by the assessee at the assessment stage. It was the prayer that one more opportunity may be given to the assessee to represent his case before the Assessing Officer and ld AR undertakes in the Bar to comply with the notices and furnish required evidences and details before the AO to substantiate his case. 4. In reply, ld SR DR has raised serious objection to the request of ld AR of the assessee. It was the submission that several notices were issued to the assessee as is evident from the impugned order and no compliance was made. It was the submission that no fruitful purpose will be served to give another opportunity. 5. We have considered the rival submissions and perused the record of the case. It is observed that the reason for non-representation before the lower authorities was the communication gap between the Tax consultant and the assessee. The email address given by the assessee was not in operational and the assessee was unable to know the date of communication given by the revenue authorities. Now, ld AR has stated in the Bar that the email address is now operational and the assessee is conscious about his tax matters and also undertakes that the assessee will ITA No.492/CTK/2024 Assessment Year : 2018-19 P a g e 3 | 3 cooperate in the set aside proceedings if the matter is remitted back to the file of the Assessing Officer. In these circumstances, in the interest of justice and give one more opportunity to the assessee to represent his case, the issues in this appeal are restored to the file of the Assessing Officer for fresh adjudication as per law and after providing adequate opportunity of hearing to the assessee. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 11/12/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 11/12/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Alok Kumar Sahu, At- Talmul Sasan, PO: Talmul, PS: Banarpal, Dist: Angul 2. The Respondent: ITO, Ward Angul 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy// "