AMI ADITYA,ROURKELA V. ITO, WARD-1, ROURKELA

ITA 334/CTK/2024

AI Insights

This case involves an appeal by Ami Aditya against the order of the ld CIT(A), NFAC, Delhi, which dismissed the assessee's appeal without proper hearing or service of notices. The original assessment was made ex parte under section 144 of the Income Tax Act due to non-compliance with notices by the assessee and non-production of evidence. The Tribunal found that the CIT(A) had not provided a speaking order and merely upheld the assessment order. Consequently, the Tribunal restored the matter to the CIT(A) for a fresh decision, instructing that the assessee be given a reasonable opportunity to present their case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25926 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-10-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 05-08-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Ami Aditya, Flat No.503, 5 floor, Medridian Tower, Above Canara Bank, Uditnagar, Rourkela PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 6.6.2024 for the assessment year 2. None appeared for appeared for the revenue. 3. We have heard ld Sr DR. A perusal of the order of ld that the ld CIT(A) has dismissed the appeal of the assessee without proper IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.334/CTK/2024 Assessment Year : 2013-14 , Flat No.503, 5th floor, Medridian Tower, Above Canara Bank, Uditnagar, Rourkela Vs. Asst. Commissioner of Income Tax, National Faceless Assessment Centre, Delhi No.AJOPA 9474 B (Appellant) .. ( Respondent Assessee by : N o n e Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 17/10/20 Date of Pronouncement : 17/10/20 O R D E R This is an appeal filed by the assessee against the order of the ld A), NFAC, Delhi dated 6.6.2024 in Appeal No.NFAC/2012 for the assessment year 2013-14. appeared for the assessee and Shri S.C.Mohanty, Sr. appeared for the revenue. We have heard ld Sr DR. A perusal of the order of ld that the ld CIT(A) has dismissed the appeal of the assessee without proper P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER Asst. Commissioner of Income Tax, National Faceless Assessment Respondent) DR 2024 024 This is an appeal filed by the assessee against the order of the ld NFAC/2012-13/10150946 S.C.Mohanty, Sr. DR We have heard ld Sr DR. A perusal of the order of ld CIT(A) shows that the ld CIT(A) has dismissed the appeal of the assessee without proper ITA No.334/CTK/2024 Assessment Year : 2013-14 P a g e 2 | 3 service of notices to the assessee and without providing reasonable opportunity of hearing. In the grounds of appeal, the assessee has stated that the assessee has not been heard. It is also noticed that the assessment order has been passed exparte u/s.144 of the Act due to non- compliance of notices issued by the AO and also non production of evidence in support of the claim made by the assessee. It is also noticed that the ld CIT(A) has not passed a speaking order and simply upheld the assessment order. From the facts stated above, we are of the view that one more opportunity is to be provided to the assessee to substantiate its case before the ld CIT(A). Therefore, in the interest of justice, the issues in this appeal are restored to the file of the ld CIT(A) for fresh adjudication after providing reasonable opportunity of being heard. The assessee is directed to comply with the notices issued b y the ld CIT(A) in the set aside proceedings. If the assessee fails to comply with the notices, liberty is granted to the ld CIT(A) pass the order as per law. 4. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 17/10/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 17/10/2024 ITA No.334/CTK/2024 Assessment Year : 2013-14 P a g e 3 | 3 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, CUTTACK 1. The Appellant : Ami Aditya, Flat No.503, 5th floor, Medridian Tower, Above Canara Bank, Uditnagar, Rourkela 2. The Respondent: Asst. Commissioner of Income Tax, National Faceless Assessment Centre, Delhi 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Sambalpur 5. DR, ITAT, 6. Guard file. //True Copy// "