DR. MONU PATTANAYAK,ROURKELA V. ACIT, CENTRAL CIRCLE, SAMBALPUR

ITSSA 10/CTK/2025

AI Insights

The case involves appeals filed by Dr. Monu Pattanayak against the orders of the CIT(A), Bhubaneswar-2, for the assessment years 2008-2009 to 2014-2015. The primary contention revolves around the non-adjudication of legal issues raised in the additional grounds filed before the CIT(A). The CIT(DR) argued that the assessee had not represented these issues adequately before the CIT(A) or the AO, and thus, the CIT(A) had restored the matter to the AO for adjudication on merits. However, the assessee's advocate argued for the restoration of these issues to the CIT(A) for proper legal adjudication. The Tribunal agreed with the assessee's request, emphasizing that legal issues should be addressed at the CIT(A)'s level.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717341 (ITAT-CUTTACK)
• Duration Of Justice: 24 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 11-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 18-07-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHIM KUMAR CHAKRABORTY
• Assessee Lawyers: P.C.SETHI

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ुमार, लेखा सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER IT(SS)A Nos.9 to 15/CTK/2025 (नििाारण वर्ा / Assessment Year : 2008-2009 to 2014-2015) Dr. Monu Pattanayak, Shanti Memorial Hospital Complex Udit Nagar, Rourkela, Sundargarh Odisha-769012 Vs ACIT, Central Circle, Sambalpur PAN No. : AKIPP 7279 A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri P.C.Sethi, Advocate राजस्व की ओर से /Revenue by : Shri Ashim Kumar Chakraborty, CIT-DR सुनवाई की तारीख / Date of Hearing : 11/08/2025 घोषणा की तारीख/Date of Pronouncement : 11/08/2025 आदेश / O R D E R Per Bench : These are the appeals filed by the assessee against the separate orders passed by the ld. CIT(A), Bhubaneswar-2, all dated 26.06.2025 for the assessment years 2008-2009 to 2014-2015. 2. It was submitted by the ld. AR that the ld.CIT(A) not adjudicated the legal issues raised in the additional aground which has been filed before him. It was submitted that he had no objection if the issues are restored to the file of ld.CIT(A) for fresh adjudication. 3. In reply, ld. CIT-DR submitted that the assessee has not represented before the ld. CIT(A) nor before the ld. AO and the ld. CIT(A) Printed from counselvise.com IT(SS)A No.09-15/CTK/2025 2 has already restored the matter to the file of ld. AO for adjudication on merits. 4. In rejoinder, ld. AR submitted that if the issues are restored to the file ld. AO then the legal issues raised by the assessee would be absurd. It was the prayer that the issues are required to be restored to the file of ld. CIT(A) for adjudication of the additional ground and the legal grounds. 5. We have considered the rival submissions. A perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has recorded that the additional grounds have been filed before the ld. CIT(A), however, he has not discussed anything about the said additional issues raised. In para 4 of his order ld. CIT(A) recognizes that the assessee has challenged the assessment order on various legal grounds including the legality of the withdrawal of the notice u/s.153A of the Act dated 22.08.2016, grounds of jurisdiction, grounds of limitation etc. However, he has not adjudicated any of the legal grounds but as on the ground that the ld. CIT(A) has power to restore the issue to the file of AO and assessment order has been passed u/s.144 of the Act, has restored the issue to the file of AO. As it is noticed that the said legal issues have already been recognized by the ld. CIT(A) and such legal grounds cannot be adjudicated at the AO’s level, we are of the view that the issues in all the appeals under consideration are required to be restored to the file of ld. CIT(A) for adjudication of the legal issues first. If after adjudication of the legal issues, ld.CIT(A) thinks that any further details are required to be called for, he may call for such details for adjudication of the same on merits. Printed from counselvise.com IT(SS)A No.09-15/CTK/2025 3 6. In the result, all the appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 11/08/2025. Sd/- (राजेश क ुमार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 11/08/2025 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// Printed from counselvise.com "