BALAKRISHNA MOHANTY,KAKATPUR V. ASSISTANT COMMISSIONER OF INCOME TAX ACIT,CIRCLE 5(1), BHUBANESWAR, BHUBANESWAR

ITA 462/CTK/2024

AI Insights

This case involves an appeal by Balakrishan Mohanty against the order of the CIT(A), NFAC, Delhi, which was dated 12.1.2024 for the assessment year 2016-17. The appeal was initially time-barred by 226 days, for which a condonation petition was filed citing the appellant's medical illness as the reason for the delay. The Tribunal found the reasons for the delay plausible and admitted the appeal for adjudication. The main contention in the appeal was the alleged violation of the principles of natural justice, as the assessee claimed that the CIT(A) dismissed the appeal without sufficient opportunity for the assessee to be heard, and the assessment order was passed ex parte due to non-compliance with notices.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473644 (ITAT-CUTTACK)
• Duration Of Justice: 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 04-12-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 12-11-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: CHARAN DASS
• Assessee Lawyers: PER BENCH; SUJIT KUMAR ACHARYA; SWAGATIKA K
• Keywords: Set aside; Principle of natural justice
• Section: 73

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Balakrishan Mohanty, At Patasundarpur, PO: Kakatpur-752108, Diswt: Puri PAN/GIR No. (Appellant Assessee by Per Bench This is an CIT(A), NFAC, Delhi dated 2/10216/2018-19 2. Shri Sujit Kumar Acharya and Swagatika Manhar, for the assessee and Shri 3. The appeal is time barred by 226 days. The assessed has filed condonation petition supported with affidavit IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No462/CTK/2024 Assessment Year : 2016-17 Balakrishan Mohanty, At- Patasundarpur, PO: 752108, Diswt: Vs. Asst. Commissioner of Income Tax, Circle Bhubaneswar No.ACMPM 7348 B (Appellant) .. ( Respondent Assessee by : Shri Sujit Kumar Acharya and Swagatika K Revenue by : Shri Charan Dass, Sr DR Date of Hearing : 04/12/20 Date of Pronouncement : 04/12/20 O R D E R This is an appeal filed by the assessee against the order of the ld A), NFAC, Delhi dated 12.1.2024 in Appeal No. CIT(A), Bhubabneswar 19 for the assessment year 2016-17. Sujit Kumar Acharya and Swagatika Manhar, the assessee and Shri Charan Dass, Sr. DR appeared for the revenue. The appeal is time barred by 226 days. The assessed has filed condonation petition supported with affidavit stating the reasons that P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER Asst. Commissioner of Income Tax, Circle-5(1), Respondent) Acharya and Swagatika Kanhar, Advs DR 2024 024 appeal filed by the assessee against the order of the ld 12.1.2024 in Appeal No. CIT(A), Bhubabneswar- ld ARs appeared DR appeared for the revenue. The appeal is time barred by 226 days. The assessed has filed stating the reasons that ITA No462/CTK/2024 Assessment Year : 2016-17 P a g e 2 | 4 because of medical illness of the appellant, who is 73 years age, the appeal could not be filed in due time and the delay in filing the appeal is not intentional and beyond the control of the assessee. After considering the petition and hearing the parties, we are of the view that the reasons given are plausible and are not found to be false. Accordingly, we condone the delay of 226 days in filing the appeal before the Tribunal and admit the same for adjudication. 4. It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee without providing sufficient opportunity of being heard to the assessee and as such the order is on gross violation of principles of natural justice. It was the submission that the assessment order has been passed exparte as the assessee has failed to make compliance to the notices issued to him through portal. It was his prayer that one more opportunity be provided to the assessee to represent his case with all necessary documents and evidence before the Assessing Officer and accordingly prayed for restoration of the appeal. 5. In reply, ld Sr DR opposed the prayer of ld AR of the assessee and submitted that sufficient opportunities have been provided by the AO and ld CIT(A) but the assessee has not bothered to comply the same. 6. We have considered the rival submissions. It is noticed that none represented before the AO despite giving various notices through email. ITA No462/CTK/2024 Assessment Year : 2016-17 P a g e 3 | 4 Therefore, the AO was compelled to make the assessment on the basis of materials available on record. A perusal of the order of ld CIT(A) clearly shows that five notices have been issued to the assessee but there was no compliance. Hence, the ld CIT (A) has simply confirmed the addition made by the Assessing Officer without going into the merits of the case. Now before us, ld AR prayed for restoration of the appeal to the file of the Assessing Officer and undertakes in the Bar to cooperate in the set aside proceedings with all the documents and evidence to substantiate his case. Therefore, in the interest of justice, the issues in the appeal are restored to the file of the Assessing Officer for readjudication after providing adequate opportunity of hearing to the assessee subject to cost of Rs.50,000/- (Rupees fifty thousand only) in to be deposited within 60 days from the date of this order under the head “others” in ITNS challan 280 in the Account No.500 and same is to be filed before the ld AO. In the event the cost is not paid, the order passed by the ld CIT(A) and that of the AO would stand confirmed. 7. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 04/12/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 04/12/2024 ITA No462/CTK/2024 Assessment Year : 2016-17 P a g e 4 | 4 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, CUTTACK 1. The Appellant : Balakrishan Mohanty, At- Patasundarpur, PO: Kakatpur-752108, Diswt: Puri 2. The respondent: Asst. Commissioner of Income Tax, Circle-5(1), Bhubaneswar 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, 5. DR, ITAT, 6. Guard file. //True Copy// "