BHAGABAN MOHAPATRA CONSTRUCTIONS AND ENGINEERS PVT. LTD.,JAGATSINGHPUR V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CUTTACK, CUTTACK

ITA 340/CTK/2024

AI Insights

This case involves appeals filed by Bhagaban Mohapatra Constructions and Engineers Pvt Ltd. against the orders of the CIT(A), which were upheld by the AO. The appeals were initially found to be time-barred by 219 days, but the Tribunal condoned the delay based on the affidavit provided, stating that the Director of the company was seriously ill and under medical supervision, which prevented timely filing. The main contention in the appeals was that the CIT(A) had passed the orders ex parte without providing a reasonable opportunity of hearing and did not consider the facts or issues of the case, merely upholding the AO's assessment orders. The Tribunal agreed with the assessee's contention and restored the matter to the AO for a fresh assessment.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 40756 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 14-10-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 07-08-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: MOHIT SHETH
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Assessment Year Bhagaban Mohapatra Constructions and Engineers Pvt Ltd., At-HIG Vihar, PO: Paradip, Dist: Jagatsinghpur PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the the ld CIT(A), NFAC, Delhi dated CIT(A),Cuttack10138/2016 assessment years 20134 2. Shri Mohit Sheth, S.C.Mohanty, Sr. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.339 & 340 /CTK/2024 Assessment Years : 2013-14 & 2014-15 Bhagaban Mohapatra Constructions and Engineers HIG-27, Gourav Vihar, PO: Paradip, Dist: hpur Vs. ACIT, Circle-1(1), Cuttack No.AABCB 6339 D (Appellant) .. ( Respondent Assessee by : Shri Mohit Sheth, Adv Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 14/10/20 Date of Pronouncement : 14/10/20 O R D E R This is an appeal filed by the assessee against the separate A), NFAC, Delhi dated 31.10.2023 CIT(A),Cuttack10138/2016-17 & CIT(A),Cuttack/10332/2016 assessment years 20134-14 7 2014-15, respectively. Mohit Sheth, ld AR appeared for the assessee and Shri S.C.Mohanty, Sr. DR appeared for the revenue. P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER 15 1(1), Cuttack Respondent) Mohit Sheth, Adv DR 2024 024 separate orders of in Appeal No. 17 & CIT(A),Cuttack/10332/2016-17 for the the assessee and Shri ITA Nos.339 & 340 /CTK/2024 Assessment Years : 2013-14 & 2014-15 P a g e 2 | 4 3. Both the appeals are time barred by 219 days. The assessee has filed condonation petition in both the appeals supported by affidavit, stating the reasons that the Director of the appellant company was seriously ill and had undergone medical treatment and was under direct supervision of the Doctor , who advised the Director for complete rest. It was in this backdrop that the assessee could not take necessary steps regarding filing of these appeals before the Tribunal. This contention of the assessee has not been found to be false. Hence, we condone the delay of 219 days in filing the appeals and admit the same for adjudication. 4. Before us, the counsel for the assessee submitted that the Ld. CIT(A) has passed the order exparte without affording reasonable opportunity of hearing to the assessee. It was further submitted that while passing the order, Ld. CIT(A) did not consider the facts of the case, the issues under consideration. It was the submission that the Ld. CIT(A) simply upheld the order passed by Assessing Officer, without any discussion of the case on merits. It was his prayer that the matter be restored to the file of the Assessing Officer and undertakes to furnish all the required documents/evidences to substantiate its case before the Assessing Officer. 5. In reply, ld Sr DR did not have any serious objection to the request of ld AR of the assessee. ITA Nos.339 & 340 /CTK/2024 Assessment Years : 2013-14 & 2014-15 P a g e 3 | 4 6. We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that the ld CIT(A) has passed appellate orders for both the assessment years under consideration without discussing the facts of the case and the issues under consideration and simply proceeded to uphold the assessment order, without any discussion on the issue under consideration before him due to non-compliance by the assessee. It is also noticed that the assessment orders have been passed exparte u/s.144 of the Act as there was no representation before the AO. However, it was the prayer of the assessee to give one more opportunity to present his case. This being so, in the interest of justice, the issues raised in both the appeals are restored to the file of the ld AO for readjudication after granting reasonable opportunity of being heard. The assessee is directed to produce all such evidences, as required by the AO for fresh adjuedication. 7. In the result, both the appeals of the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 14/10/2024. Sd/- sd/- (George Mathan) (Manish Agarwal) JUDICIAL MEMBER ACCOUNTANT MEMBER Cuttack; Dated 14/10/2024 B.K.Parida, SPS (OS) ITA Nos.339 & 340 /CTK/2024 Assessment Years : 2013-14 & 2014-15 P a g e 4 | 4 Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The appellant: Bhagaban Mohapatra Constructions and Engineers Pvt Ltd., At- HIG-27, Gourav Vihar, PO: Paradip, Dist: Jagatsinghpur 2. The Respondent: ACIT, Circle-1(1), Cuttack 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy// "