Khetra Mohan Rana, Bhubaneswar V. ITO Khurda Ward, Khurda

ITA 135/CTK/2022

AI Insights

This case involves an appeal by Kshetra Mohan Rana against the order of the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-2018. The primary contention was the alleged denial of adequate opportunity by the AO and the CIT(A) for the assessee to submit necessary details. The CIT(A) had dismissed the appeal due to non-representation, and the AO had similarly dismissed it for lack of response to notices. The assessee's representative argued that with another opportunity, all required details would be submitted. The Senior DR opposed this, suggesting that the assessee should not be granted a second chance. The Tribunal, emphasizing the principles of natural justice, decided to restore the matter to the AO for a fresh assessment after providing adequate notice to the assessee.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 127038 (ITAT-CUTTACK)
• Duration Of Justice: 11 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-12-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 25-12-2022
• Assessment Year: misc
• Appeal Filed On: 21-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.135/C TK/2022 (ननधाारण वषा / Asses s m ent Year :2017-2018) Kshetra Mohan Rana, Vill-Balianta (Patana), PO-Balianta,SD-Bhubaneswar, Khurda-752101 Vs ITO, Ward Khurda PAN No. :ALXPR 1464 M (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Rajat Kar, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 26/12/2022 घोषणा की तारीख/Date of Pronouncement : 26/12/2022 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, passed in DIN & Order No.ITBA/NFAC/S/250/2022-23/104365062(1), dated 30.06.2022, for the assessment year 2017-2018. 2. It was submitted by the ld. AR that the assessee had not been granted adequate opportunity by the AO or the ld. CIT(A) to submit all the details. It was the submission that the ld. CIT(A) had dismissed the assessee’s appeal for non-representation and the AO on the ground that there was no response to the various notices and both the authorities below had held the issue against the assessee. It was the prayer that the ITA No.135/CTK/2022 2 issues in the appeal be restored to the file of AO and another opportunity may be granted to the assessee. It was the submission that the assessee will produce all the details before the AO, if an opportunity be granted. 3. In reply, ld. Sr. DR vehemently opposed the prayer of the ld. AR. It was the submission that the assessee should not be granted a second innings. It was the prayer of the ld. Sr. DR that the order of the ld. CIT(A) is liable to be upheld. 4. We have heard the rival submissions. A perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has taken a stand that it is presumed that the assessee is not interested in representing its matter. Various dates of hearing have been noted by the ld. CIT(A) in its order. The notices seem to have been sent through ITBA Portal. It is noticed that the notices were issued providing merely a week’s time. Normally to grant assessee an opportunity a minimum period of two weeks is required. A perusal of the order of the AO also shows that notices of hearing were issued but there was no response on the part of the assessee. The ld. AR has also admitted that he will represent the matter before the AO if an opportunity is granted to the assessee. In these circumstances, in the interest of principle of natural justice, the issues in this appeal is restored to the file of AO for readjudication after providing adequate opportunity of being heard to the assessee. ITA No.135/CTK/2022 3 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 26/12/2022. (अरुण खोड़पऩया) (ARUN KHODPIA) (जाजज माथन) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 26/12/2022 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- Kshetra Mohan Rana, Vill-Balianta (Patana), PO-Balianta,SD-Bhubaneswar, Khurda-752101 2. प्रत्यथी / The Respondent- ITO, Ward Khurda 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. पवभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यापऩत प्रयत //True Copy//