GOVINDPUR SEERVICE COOPERATIVE SOCIETY LIMITED,BARGARH V. ITO, BARGARH WARD, BARGARH

ITA 427/CTK/2024

AI Insights

The case involves appeals filed by the Govindpur Service Cooperative Society Ltd. against the orders of the ld CIT(A), NFAC, Delhi for the assessment years 2018-19 and 2020-2021. The appeals were heard by the Income Tax Appellate Tribunal, Cuttack Bench. The primary issue was the exparte nature of the first appellate orders and the assessment orders passed under section 147 read with section 144B of the Income Tax Act. The Tribunal noted the lack of compliance from the assessee in providing full details during the assessment and appellate proceedings. Consequently, the Tribunal decided to restore the matters to the ld CIT(A) for a fresh examination, emphasizing the need for a fair opportunity of hearing for the assessee.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25930 (ITAT-CUTTACK)
• Duration Of Justice: 27 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: 2018-2019
• Appeal Filed On: 18-10-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Assessment Year Govindpur Service Cooperative Srihari Nagar, Gudesira, Bargarh PAN/GIR No. (Appellant Per Bench These are of the ld CIT(A), NFAC, Delhi dated 18/10260784 & NFAC/2019 & 2020-2021, respectively. 2. Ld counsel on behalf of the assessee proper uniform, therefore, his name is not included 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.427 & 434/CTK/2024 Assessment Years : 2018-19 & 2020-2021 Govindpur Service ative Society Ltd., Srihari Nagar, Gudesira, Bargarh Vs. Income Tax Officer, Ward Bargarh No.AAAAG 9068 K (Appellant) .. ( Respondent Assessee by : None 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 These are appeals filed by the assessee against the of the ld CIT(A), NFAC, Delhi dated 18.9.2024 in Appeal No. 18/10260784 & NFAC/2019-20/10176917 for the assessment year 2021, respectively. Ld counsel on behalf of the assessee appeared in the Court without uniform, therefore, his name is not included in the order. S.C.Mohanty, Sr. DR appeared for the revenue. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER 2021 Income Tax Officer, Ward Respondent) : Shri S.C.Mohanty, Sr DR 2024 024 filed by the assessee against the separate orders in Appeal No.NFAC/2017- essment years 2018-19 in the Court without in the order. Shri ITA Nos.427 & 434/CTK/2024 Assessment Years : 2018-19 & 2020-2021 P a g e 2 | 3 3. We have heard ld Sr DR. A perusal of the orders of ld CIT(A) clearly shows that the first appellate orders have been passed exparte. Ld CIT(A) had issued three notices, as is evident from the impugned order, however, there was no compliance from the side of the assessee. We also observe that the assessment order for the assessment year 2018-19 has been passed exparte u/s.147 r.w.s 144B of the Act, it proves that the assessee has not provided full details either before the Assessing Officer or before the ld CIT(A). However, for the assessment year 2020-2021, although the assessee has provided part details but has not provided full details before the ld CIT(A). Therefore, in the interest of justice, the issues in both the appeals are restored to the file of the ld CIT(A) for fresh adjudication on merits after providing adequate opportunity of hearing to the assessee. If the ld CIT(A) is of the view that further details are required, notice may be issued to the assessee for clarification as required for adjudication of the issues. 4. In the result, both the appeals of the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 14/11/2024. SD/- SD/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 14/11/2024 ITA Nos.427 & 434/CTK/2024 Assessment Years : 2018-19 & 2020-2021 P a g e 3 | 3 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary Itat, cuttack 1. The Appellant : Govindpur Service Cooperative Society Ltd., Srihari Nagar, Gudesira, Bargarh 2. The Respondent: Income Tax Officer, Ward Bargarh 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Sambalpur 5. DR, ITAT, 6. Guard file. //True Copy// "