Mr. Gurdayal Singh, Barbil V. ACIT, Circle-2(1), Cuttack

ITA 135/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6445 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 18-06-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 17-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.135/C TK/2024 (ननधाारण वषा / Asses s m ent Year : 2014-2015) Gurdayal Singh, Prop:Gurunanak Roadlines And gurunanak Petroleum, Barbil-35 Vs ACIT, Circle-2(1), Cuttack PAN No. :ACBPS 9610 H (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 19/06/2024 घोषणा की तारीख/Date of Pronouncement : 19/06/2024 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 07.02.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1060617011(1) for the assessment year 2014-2015. 2. None appeared on behalf of the assessee. Shri S.C.Mohanty, Sr. DR appeared on behalf of the revenue. 3. It was submitted by the ld. Sr. DR that multiple opportunities have been given to the assessee to appear before the ld. CIT(A) and the assessee has chosen not to appear. It was the submission that the ld. CIT(A) has adjudicated the appeal of the assessee on merits. It was thus the submission that the order of the ld. CIT(A) is liable to be upheld. 4. We have considered the submission of the ld. Sr. DR. A perusal of the facts of the present case clearly shows that the appeal was filed by ITA No.135/CTK/2024 2 the assessee on 19.03.2024. Notice for hearing was sent to the assessee through mail. As the assessee had not appeared on the last date of hearing i.e. on 21 st May, 2024, a physical notice through Speed Post was issued to the assessee, wherein it was specifically mentioned that last opportunity has been given. As the assessee has chosen not to appear before the Tribunal, the appeal of the assessee is being disposed off accordingly. 5. A perusal of the order of the ld. CIT(A) shows that the assessee has not appeared before him though opportunities had been granted. Ld. CIT(A) has also recorded in para 5 of his order that the assessee had made a written submission dated 01.12.2023. Ld.CIT(A) further in para 7 to 7.4 has not discussed the issues in relation to the written submission filed by the assessee nor he has called for any further evidence or information that he might have required for adjudication of the appeal. This being so, 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 being heard. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 19/06/2024. Sd/- (MANISH AGARWAL) Sd/- (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 19/06/2024 Prakash Kumar Mishra, Sr.P.S. ITA No.135/CTK/2024 3 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- Gurdayal Singh, Prop:Gurunanak Roadlines And gurunanak Petroleum, Barbil-35 2. प्रत्यथी / The Respondent- ACIT, Circle-2(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//