DILIP KUMAR JENA,BHUBANESWAR V. DCIT,CIRCLE-1(1), CUTTACK

ITA 409/CTK/2024

AI Insights

This case involves an appeal by Dilip Kumar Jena against the order of the CIT(A), NFAC, Delhi, which was dated 6.8.2024 for the assessment year 2016-17. The primary contention was that the CIT(A) dismissed the appeal ex parte without providing a reasonable opportunity of hearing to the assessee. The assessee's representative argued that notices were sent only through the income tax portal within a short span of 19 days, which was insufficient. The Tribunal, considering the circumstances and the lack of compliance from the assessee in previous proceedings, decided to give one more opportunity to the assessee to present his case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473641 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 14-11-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 04-10-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: TARUN KUMAR AGARWALLA
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Dilip Kumar Jena, Plot No.2508, Old Town Road, Bhubaneswar PAN/GIR No. (Appellant Per Bench This is an CIT(A), NFAC, Delhi dated 6.8.2024 for the assessment year 2. Shri Tarun Kumar Agarwalla, Shri S.C.Mohanty, Sr. 3. It was submitted by ld AR that appeal of the assessee exparte hearing to the assessee. Even the ld CIT(A) has not considered the IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.409/CTK/2024 Assessment Year :2016-17 Dilip Kumar Jena, Plot No.2508, Old Town-2, Lewis Road, Bhubaneswar Vs. DCIT, Circle-1(1), Cuttack No.AGDPJ 2962 K (Appellant) .. ( Respondent Assessee by : Shri Tarun Kumar Agarwalla, CA Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 14/11/20 Date of Pronouncement : 14/11/20 O R D E R This is an appeal filed by the assessee against the order of th CIT(A), NFAC, Delhi dated 6.8.2024 in Appeal No.NFAC/2015 essment year 2016-17. Tarun Kumar Agarwalla, ld AR appeared for the assessee and S.C.Mohanty, Sr. DR appeared for the revenue. It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee exparte without affording reasonable opportunity of hearing to the assessee. Even the ld CIT(A) has not considered the P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER 1(1), Respondent) Tarun Kumar Agarwalla, CA S.C.Mohanty, Sr DR 2024 024 appeal filed by the assessee against the order of the ld /2015-16/10250948 the assessee and A) has dismissed the without affording reasonable opportunity of hearing to the assessee. Even the ld CIT(A) has not considered the ITA No.409/CTK/2024 Assessment Year :2016-17 P a g e 2 | 3 grounds of appeal filed by the assessee on merits. It was the further submission that the ld CIT(A) has sent three notices of hearing only on the income tax portal within a period of 19 days without any other mode of communication to the assessee. It was the prayer of ld AR that if one more opportunity is granted, the assessee would be in a position to represent his case before the ld CIT(A) and substantiate with all evidences in support of his case. Ld Sr DR did not object to the request of ld AR of the assessee. 4. We have considered the rival submissions. A perusal of the order of ld CIT(A) clearly shows that the ld CIT(A) has provided three opportunities, as is evident from the order of ld CIT(A) at page-2 i.e. on 3.7.24,12.7.24 & 22.7.24 i.e. within a span of 19 days without considering the issue on merits. We also observe that the Assessing Officer has passed the assessment order u/s.144 of the Act as there was no compliance before him by the assessee. Before us, ld AR has prayed for one more opportunity. We also observe that the assessee has not provided any details in support of his case before the Assessing Officer and also ld CIT(A). Hence, in the interest of justice, the issues in this appeal are restored to the file of the ld CIT(A) to allow one more opportunities to the assessee to represent his case with all documents and evidence in support of the case. The ld CIT(A) shall readjudicate the issue after allowing due opportunity of hearing to the assessee. In case, the assessee fails to cooperate in the set aside ITA No.409/CTK/2024 Assessment Year :2016-17 P a g e 3 | 3 proceedings, the ld CIT(A) is at liberty to pass the order as per law on merits. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 14/11/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 14/11/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Dilip Kumar Jena, Plot No.2508, Old Town-2, Lewis Road, Bhubaneswar 2. The Respondent: DCIT, Circle-1(1), Cuttack 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy// "