DAYANIDHI PRUSTY,JUNAGARH, ODISHA V. ITO, BHAWANI PATNA WARD, BHAWANIPATNA

ITA 59/CTK/2025

AI Insights

This case involves an appeal by the assessee, Dayanidhi Prusty, against the order of the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2017-2018. The primary contention was that the AO made additions to the assessee's income without considering relevant documents, which were also not considered by the CIT(A). The assessee requested that these documents be taken on record and the matter be restored to the AO for a fresh decision. The Senior DR argued that the assessee was given proper opportunities to present documents, which were not fulfilled. The Tribunal, after considering the submissions and the additional evidence presented, decided to restore the matter to the AO for a fresh assessment, emphasizing the need for a fair opportunity for the assessee to substantiate his claims.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 47127 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: AKSHYAY MOHAPATRA
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ुमार, लेखा सदस्य क े समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.59/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Dayanidhi Prusty, Sahoo Pada, Junagarh, Kalahandi-766014 Vs ITO Bhawanipatna Ward, Bhawanipatna PAN No. :AHPPP 9831 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Akshyay Mohapatra, CA राजस्व की ओर से /Revenue by : Shri S.C.Mohanty,Sr. DR सुनवाई की तारीख / Date of Hearing : 09/04/2025 घोषणा की तारीख/Date of Pronouncement : 09/04/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 19.11.2024, passed in ITBA/NFAC/S/250/2024-25/1070472086(1) for the assessment year 2017-2018. 2. It was submitted by the ld AR that the AO has made additions without considering the relevant documents produced by the assessee. It was also submitted that those documents were also placed before the ld. CIT(A), however, the ld. CIT(A) without considering the same, dismissed the appeal of the assessee. It was the submission of the ld. AR that the assessee is having all the documents in respect of his claim, which are filed before the Tribunal and prayed that the same may be taken on ITA No.59/CTK/2025 2 record. It was, thus, submitted that the matter may be restored to the file of ld. AO to decide the issue afresh enabling the assessee to file the relevant documents to substantiate his claim before the ld. AO. 4. 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. It was submitted that the orders passed by both the authorities below deserve to be upheld. 5. We have considered the rival submissions. A perusal of the assessment order clearly shows that the assessee could not furnish the details as asked for by the AO during the course of assessment proceedings. Further on perusal of the order of the ld. CIT(A), clearly shows that the assessee also could not provide required documentary evidence to substantiate his case before the ld. CIT(A), however, the assessee produced additional evidence before us, which are taken on record in respect of his claim. 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 the issues afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to produce all the documentary evidence to substantiate his case during the course of readjudication proceeding before the AO positively. ITA No.59/CTK/2025 3 7. In the result, appeal of assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 09/04/2025. Sd/- (राजेश क ुमार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 09/04/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// "