ABDUL ALAM, Rourkela V. ACIT CIRCLE , ROURKELA

ITA 115/CTK/2024

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 0633 (ITAT-CUTTACK)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 03-09-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 08-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: PER BENCH; SASWAT ACHARYA; ABHIJIT AGARWAL; ADVS
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Abdul Alam, Hotel Chandra Loak Gali, Main Road, Rourkela PAN/GIR No. (Appellant Assessee by Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated Sambalpur/10301/2019 2. Shri Saswat Acharya & Abhijit Agarwal, ld AR appeared for the assessee assisted by Ms Monalisa Samanta, intern ‘The Law College” Shri S.C.Mohanty, Sr. ‘The Law College, Cuttack’ IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.115/CTK/2024 Assessment Year : 2017-18 Abdul Alam, Hotel Chandra Loak Gali, Main Road, Vs. ACIT, Circle, Rourkela No.AAOPA 1244 N (Appellant) .. ( Respondent Assessee by : Shri Saswat Acharya & Abhijit Agarwal, Advs Revenue by : Shri S.C.Mohanty, Sr Date of Hearing : 4/9/ Date of Pronouncement : 4/9 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 11.1.2024 in Appeal No.CIT(A), /10301/2019-20 for the assessment year 2017 Shri Saswat Acharya & Abhijit Agarwal, ld AR appeared for the assessee assisted by Ms Monalisa Samanta, intern ‘The Law College” S.C.Mohanty, Sr. DR assisted by Ms Sibani Subhasmita Muduli ‘The Law College, Cuttack’ appeared for the revenue. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER ACIT, Circle, Rourkela Respondent) Saswat Acharya & Abhijit Agarwal, Advs S.C.Mohanty, Sr DR /2024 /9/2024 This is an appeal filed by the assessee against the order of the ld 11.1.2024 in Appeal No.CIT(A), 2017-18. Shri Saswat Acharya & Abhijit Agarwal, ld AR appeared for the assessee assisted by Ms Monalisa Samanta, intern ‘The Law College” and assisted by Ms Sibani Subhasmita Muduli, intern ITA No.115/CTK/2024 Assessment Year : 2017-18 Page2 | 3 3. It was submitted by ld AR that adequate number of opportunities had not been granted to the assessee by the Assessing Officer for production of all the evidences to explain the cash deposit in the bank account. It was the submission that even before the ld CIT(A) additional ground had been raised and same was not admitted. It was the prayer that if the issues are restored to the file of the Assessing Officer then the assessee would be able to produce all the evidences before the Assessing Officer in the course of set aside proceedings. 4. In reply, ld Sr DR did not have any serious objection. It was, however, the submission that number of opportunities had been given to the assessee and the assessee not cooperating should be viewed seriously. 5. We have considered the rival submissions. A perusal of the assessment order in the present case clearly shows that there are discrepancies which have not been pointed out by the Assessing Officer, for which, evidences have been produced by the assessee. A perusal of the order of the ld CIT(A) shows that there has been attempt by the assessee to produce evidences before the ld CIT(A) as also fresh additional evidences, which have not been accepted by the ld CIT(A). This being so, in the interest of justice, the issues in this appeal are restored to the file of the Assessing Officer for readjudication after granting adequate opportunity of hearing to the assessee. ITA No.115/CTK/2024 Assessment Year : 2017-18 Page3 | 3 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 4/9/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 4/9/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Abdul Alam, Hotel Chandra Loak Gali, Main Road, Rourkela 2. The Respondent: ACIT, Circle, Rourkela 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Sambalpur 5. DR, ITAT, 6. Guard file. //True Copy//