HARISH KUMAR KAYAL,ROURKELA V. ITO,WARD 3 - ROURKELA, ROURKELA

ITA 377/CTK/2024

AI Insights

This case involves an appeal by Harish Kumar Kayal against the order of the ld CIT(A), NFAC, Delhi, which dismissed his appeal due to non-prosecution, allegedly ignoring an adjournment petition filed by the assessee. The primary contention was the violation of principles of natural justice. The Tribunal noted that the assessee had been given notices on three occasions but the CIT(A) had not considered the adjournment petition and dismissed the appeal on grounds of non-compliance with the notices. The Tribunal found merit in the assessee's argument that he was not given an adequate opportunity of hearing and thus restored the matter to the CIT(A) for a fresh decision.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25950 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-11-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 14-09-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Assessee Lawyers: M.R. SAHU
• Keywords: Principle of natural justice
• Section: 13

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Harish Kumar Kayal, Kadmawala & Co., CA, Budhram Oram Market Kachery Road, Rourkela 769012 PAN/GIR No. (Appellant Per Bench This is an CIT(A), NFAC, Delhi dated 13.8.2024 18/10232831 for the ass 2. Shri M.R.Sahu, Kumar, ld CIT DR appeared for the revenue. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.377/CTK/2024 Assessment Year : 2018-19 Harish Kumar Kayal, C/O. Kadmawala & Co., CA, Budhram Oram Market Kachery Road, Rourkela- Vs. ITO, Ward -3, Rourkela No.AFJPK 6967 N (Appellant) .. ( Respondent Assessee by : Shri M.R.Sahu, CA Revenue by : Shri Sanjay Kumar, CIT Date of Hearing : 18/11/20 Date of Pronouncement : 18/11/20 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 13.8.2024 in Appeal No. for the assessment year 2018-19. M.R.Sahu, ld AR appeared for the assessee and Shri DR appeared for the revenue. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER Respondent) Shri Sanjay Kumar, CIT DR 2024 024 appeal filed by the assessee against the order of the ld in Appeal No. NFAC/2017- the assessee and Shri Sanjay ITA No.377/CTK/2024 Assessment Year : 2018-19 P a g e 2 | 3 3. It was submitted by ld AR that the ld CIT(A) erred in dismissing the appeal of the assessee due to non-prosecution ignoring the adjournment petition, thus, there is violation of principles of natural justice. It was the submission that the appeal may be restored to the file of the ld CIT(A) for readjudication on merits after allowing adequate opportunity of hearing to the assessee. 4. In reply, ld CIT DR vehemently supported the order of the ld CIT(A). It was the submission that sufficient opportunities have been granted to the assessee to represent his case before the ld CIT(A). 5. We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that the assessee has been given notices on three occasions as is evident from the order of the ld CIT(A) at page 13 i.e. on 8.1.2024, 29.6.2024 & 25.7.2024 through ITBA system via e-mail Id provided in the ITBA portal and in Form No.35. The assessee has also filed adjournment petition to adjourn the case. However, the ld CIT(A) has not considered the adjournment petition and dismissed the appeal of the assessee on the ground that the assessee has not complied with the notices issued by the ld CIT(A). Before us, ld AR that submitted that the assessee has not been given adequate opportunity of hearing. In these circumstances, in the interest of justice, the issues in this appeal are restored to the file of the ld CIT(A) for readjudication after granting the assessee adequate opportunity of hearing. Ld AR has raised the legal ITA No.377/CTK/2024 Assessment Year : 2018-19 P a g e 3 | 3 ground relating to the issuance of notice u/s.148 of the Act by the Jurisdictional Assessing at the time of hearing before the bench. Liberty is granted to the assessee to raise all such grounds as are deemed necessary by him before the ld CIT(A) in proper defense of his appeal. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 18/11/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 18/11/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Harish Kumar Kayal, C/O. Kadmawala & Co., CA, Budhram Oram Market Kachery Road, Rourkela-769012 2. The Respondent: ITO, Ward -3, Rourkela 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Sambalpur 5. DR, ITAT, 6. Guard file. //True Copy// "