PRAKASH CHANDRA SAHU, GANJAM V. INCOME TAX OFFICER, WARD-2, BERHAMPUR, BERHAMPUR

ITA 140/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7096 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 20-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASSISTED
• Assessee Lawyers: ASSISTED
• 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.140/C TK/2024 (ननधाारण वषा / Asses s m ent Year : 2017-2018) Prakash Chandra Sahu, Near Chatrubhuja Dharmasala, Aska Road, Berhampur, Ganjam Vs ITO, Ward-2, Berhampur PAN No. :BDAPS 0366 R (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri P.K.Mishra , Advocate assisted by Soumya Ranjan Dixit, Interns of National Law University, Odisha राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR, assisted by Shreyanshi Patra, Interns of Madhusudan Law University, Cuttack स ु नवाई की तारीख / Date of Hearing : 22/05/2024 घोषणा की तारीख/Date of Pronouncement : 22/05/2024 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 20.02.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1061208061(1) for the assessment year 2017-2018. 2. It was the submission by the ld. AR that the assessee is an individual and derives income from business of plastic pipes etc. It was the submission that the assessee filed its return of income which was assessed u/s.144 of the Act by the AO determining total income at Rs.88,64,340/- on account of non-compliance on the part of the assessee during the course of assessment proceedings. It was the submission that in appeal the ld. CIT(A) dismissed the appeal of the assessee without ITA No.140/CTK/2024 2 providing sufficient effective opportunity of being heard to the assessee to produce the evidences and to substantiate his claim, which amounts to gross violation of principle of natural justice. It was prayed by the ld. AR that the issues may be restored to the file of ld. AO so that the assessee could comply all the direction. 3. In reply, ld. Sr. DR vehemently supported the order of the ld. CIT(A) and the ld. AO. It was the submission that restoring the matter to the file of AO would be, in fact, giving the assessee a second round which should not be granted. 4. We have considered the rival submissions. A perusal of the assessment order as well as the appellate order, both the authorities have asked for certain details, however, the assessee could not furnish the documents to substantiate his claim before either of the authorities. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication after granting the assessee adequate opportunities to substantiate its claim. The assessee is directed to cooperate in the readjudication proceedings before the AO without any fail. We order accordingly. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 22/05/2024. Sd/- (MANISH AGARWAL) Sd/- (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 22/05/2024 Prakash Kumar Mishra, Sr.P.S. ITA No.140/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- Prakash Chandra Sahu, Near Chatrubhuja Dharmasala, Aska Road, Berhampur, Ganjam 2. प्रत्यथी / The Respondent- ITO, Ward-2, Berhampur 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//