Abhaya Kumar Dash, Nayabazar, Cuttack V. ITO, Ward-1(1), Cuttack

ITA 134/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1618 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 17-06-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 17-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Abhaya Kumar Dash, Prop. Dash Engineering Works, Gandarpur, Cuttack PAN/GIR No (Appellant Assessee by This is an appeal filed by the assessee aga CIT(A), NFAC, Delhi No.CIT(A),Cuttack/10371/2016 2. Smt. Susmita Patnaik, S.C.Mohanty, ld Sr DR 3. I have c the ld CIT(A) clearly shows that by passing a non IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.134/CTK/2024 Assessment Year : 2014-15 Kumar Dash, Prop. Dash Engineering Works, Gandarpur, Vs. ITO, Ward-1(1), Cuttack PAN/GIR No.ACHPD 4475 H (Appellant) .. ( Respondent Assessee by : Smt. Susmita Patnaik on behalf of Sri P.C.Sethi, Adv Revenue by : Shri S.C.Mohanty, ld Sr Date of Hearing : 18/0 Date of Pronouncement : 18/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 1011.2022 Cuttack/10371/2016-17 for the assessment year Smt. Susmita Patnaik, ld AR appeared for , ld Sr DR represented on behalf of the revenue. I have considered the rival submissions. A perusal of the order of A) clearly shows that the Ld. CIT(A) has by passing a non-speaking order, without mentioning the various grounds Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER 1(1), Respondent) : Smt. Susmita Patnaik on behalf of Sri P.C.Sethi, Adv , ld Sr DR 06/2024 /06/2024 inst the order of the ld 1011.2022 in Appeal for the assessment year 2014-15. the assessee. Shri represented on behalf of the revenue. A perusal of the order of dismissed the appeal speaking order, without mentioning the various grounds ITA No.134/CTK/2024 Assessment Year : 2014-15 Page2 | 3 of appeal raised by the assessee in his appellate order and without discussing the merits of the case. It is further noticed that the ld CIT(A) has given various notices to produce the required documentary evidence but the assessee failed to comply to the same. Before me, ld AR has prayed to give one more opportunity to present his case before the ld CIT(A). Therefore, in the interests of justice, the issues in this appeal are restored to the file of the Ld. CIT(A) for fresh adjudication on merits, after giving due opportunity of hearing to the assessee . It may be mentioned that the assessee is directed to promptly comply with the notices of hearing and in case of any further default on part of the assessee to cause appearance, Ld. CIT(A) would be at liberty to pass orders on the basis of materials available on record, in accordance with law. 4. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 18/06/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 18/06/2024 B.K.Parida, SPS (OS) ITA No.134/CTK/2024 Assessment Year : 2014-15 Page3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Abhaya Kumar Dash, Prop. Dash Engineering Works, Gandarpur, Cuttack 2. The Respondent: ITO, Ward-1(1), Cuttack 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//