Gangadhar Jena, Paradeep V. DCIT Circle-1(1), Cuttack

ITA 135/CTK/2023

AI Insights

The case involves three appeals filed by the assessee, Gangadhar Jena, against the order of the ld. CIT(A)-2, Bhubaneswar, for the assessment years 2011-2012, 2014-2015, and 2015-2016. The appeals were initially dismissed by the ld. CIT(A) due to non-compliance as the assessee failed to submit any documents or explanations to justify their claims during the appellate proceedings. The assessee, represented by Shri Sheshadeba Das, Advocate, argued that the appeals were dismissed without adequate opportunity, violating the principles of natural justice. The revenue, represented by Shri S.C. Mohanty, Sr. DR, contended that sufficient opportunity was provided but the assessee failed to substantiate their claims. The Tribunal, considering the submissions and in the interest of justice, decided to restore the issues to the ld. CIT(A) for a fresh decision after allowing the assessee to present the necessary documents.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127002 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 18-07-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 17-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.134 t o 136/C TK/ 2023 (ननधाारण वषा / Asses s m ent Year : 2011-2 012, 2014-2015 & 2015-2016) Gangadhar Jena, HIG-23, Gourav Vihar, Madhuban, Paradeep, Odisha-754142 Vs DCIT, Circle-1(1), Cuttack PAN No. :ABOPJ 8514 D (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Sheshadeba Das, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 19/07/2023 घोषणा की तारीख/Date of Pronouncement : 19/07/2023 आदेश / O R D E R Per Bench : These three appeals have been filed by the assessee against the order of the ld. CIT(A)-2, Bhubaneswar, passed in I.T.Appeal No. Cuttack/10511/2016-17, Cuttack/10512/2016-17 & Cuttack/10517/2017- 18 dated 06.02.2023, for the assessment years 2011-2012, 2014-2015 & 2015-2016. 2. At the time of hearing, ld. AR of the assessee filed an application seeking adjournment of the present cases. However, looking to the facts of the case, we reject the adjournment application filed by the assessee and the appeals are heard finally. 3. It was submitted by the ld.AR that the ld.CIT(A) has dismissed the appeals of the assessee without affording adequate opportunity which is in violation of principle of natural justice. The assessee is having all the ITA No.134-136/CTK/2023 2 required documents to substantiate its case before the ld. CIT(A). Thus, it was the prayer of the ld. AR that the matter may be restored to the file of ld. CIT(A) to decide the issue afresh after providing sufficient opportunity to the assessee. 4. Ld.Sr.DR objected to the above contention of the ld.AR and submitted that sufficient opportunity was provided by the ld.CIT(A), however, the assessee could not substantiate its claim. Therefore, it was the prayer of the ld. AR that the appeal of the assessee should be dismissed. 5. We have considered the rival submissions. A perusal of the impugned order passed by the ld. CIT(A) shows that the assessee could not submit any document/explanation in the appellate proceedings to justify the claim made by the assessee, therefore, ld.CIT(A) dismissed the appeal of the assessee for non-compliance. However, the ld.AR before us submitted that the assessee may be given one more opportunity to produce all the relevant documents and evidences before the ld.CIT(A) to substantiate its claim. In view of the above, in the interest of justice, we restore the issues in the appeals to the file of ld.CIT(A) to decide the issues afresh after providing sufficient opportunity of being heard to the assessee. The assessee is directed to submit all the required documents before the ld.CIT(A) for early disposal of the appeals. ITA No.134-136/CTK/2023 3 6. In the result, all the three appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 19/07/2023. Sd/- (GIRISH AGRAWAL) Sd/- (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 19/07/2023 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- Gangadhar Jena, HIG-23, Gourav Vihar, Madhuban, Paradeep, Odisha-754142 2. प्रत्यथी / The Respondent- DCIT, Circle-1(1), Cuttack 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ड पाईऱ / Guard file. सत्यावऩत प्रतत //True Copy//