DY. COMMISSIONER OF INCOME, CIRCLE-1(1), CUTTACK, AAYAKAR BHAWAN, CUTTACK V. SANATAN BISHOI, CUTTACK

ITA 358/CTK/2024

AI Insights

This case involves an appeal by the Revenue against the order of the CIT(A), NFAC, Delhi, which had allowed the appeal of the assessee, Sanatan Bishoi, for the assessment year 2018-19. The Tribunal noted that the CIT(A) had admitted additional evidences without a remand report from the AO and had allowed the appeal without a speaking order. The Tribunal found that the evidences considered by the CIT(A) were not before the AO and thus set aside the CIT(A)'s order, restoring the matter to the AO for fresh consideration.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473640 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2024
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 17-10-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 30-08-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: GOBARDHAN SAHOO
• Keywords: Set aside; Additional evidence

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Dy. Commissioner of Income Tax, Circle Cuttack PAN/GIR No. (Appellant Per Bench This is an appeal filed by the Revenue CIT(A), NFAC, Delhi dated 18/10240676 for the assessment year 2. Shri Gobardhan Sahoo, S.C.Mohanty, Sr. 3. At the time of hearing, one Shri Gobardhan Sahoo, Advocate appeared, whose IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.358/CTK/2024 Assessment Year : 2018-19 Dy. Commissioner of Income Tax, Circle-1(1), Vs. Sanatan Bishoi, Barang, Cuttack No.AMWPB 4416 B (Appellant) .. ( Respondent Assessee by : Shri Gobardhan Sahoo, Adv Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 17/10/20 Date of Pronouncement : 17/10/20 O R D E R an appeal filed by the Revenue against the order of the ld CIT(A), NFAC, Delhi dated 28.6.2024 in Appeal No. for the assessment year 2018-19. Gobardhan Sahoo, ld AR appeared for the assessee and Shri S.C.Mohanty, Sr. DR appeared for the revenue. At the time of hearing, one Shri Gobardhan Sahoo, Advocate se Vakalatnama reads as follows: P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER Sanatan Bishoi, Panchupal, Barang, Cuttack Respondent) Gobardhan Sahoo, Adv DR 2024 024 against the order of the ld in Appeal No.NFAC/2017- the assessee and Shri At the time of hearing, one Shri Gobardhan Sahoo, Advocate ITA No.358/CTK/2024 Assessment Year : 2018-19 P a g e 2 | 4 “ 4. The Vakalatama contains thumb impression, which is not supported by necessary affidavit. The advocate appearing in the Court was not in ITA No.358/CTK/2024 Assessment Year : 2018-19 P a g e 3 | 4 uniform and the Tribunal has refused to hear him. A perusal of the order of the ld CIT(A) shows that the ld CIT(A) has admitted additional evidences and has not called for any remand report from the Assessing Officer and has blindly allowed the appeal of the assessee accepting the contention of the assessee without a speaking order. This being so, as it is noticed that the evidences which were not before the AO has been considered by the ld CIT(A) and no remand report has also been called for from the Assessing Officer, the order of the ld CIT(A) is set aside and the issues are restored to the file of the AO for readjudication. Liberty is granted to the assessee to produce all such evidences before the AO as are required by him to support his claims. In the absence of providing details and non-cooperation before the AO, liberty is granted to the Assessing Officer to draw adverse inference. 5. In the result, appeal of the revenue stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 17/10/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 17/10/2024 B.K.Parida, SPS (OS) ITA No.358/CTK/2024 Assessment Year : 2018-19 P a g e 4 | 4 Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Dy. Commissioner of Income Tax, Circle-1(1), Cuttack 2. The Respondent: Sanatan Bishoi, Panchupal, Barang, Cuttack 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy// "