Viable Infrastructure and Logistics Pvt. Ltd., Cuttack V. AO, National e-Assessment Centre, Delhi

ITA 141/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7065 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-05-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 13-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Viable Infrastructure and Logistics Pvt Ltd., At floor, OSL Tower Road, Cuttack PAN/GIR No (Appellant This is an appeal filed by the assessee aga CIT(A), NFAC, Delhi 18/10020799, 2. Shri Sandeep Kumar Jena, Charan Dass, ld Sr DR 3. It was submitted by ld AR that s submission before the ld IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.141/CTK/2024 Assessment Year : 2018-19 Viable Infrastructure and Logistics Pvt Ltd., At-4 th floor, OSL Tower-II, Link Road, Cuttack Vs. Income Tax Officer, Ward 3(5), Bhubaneswar PAN/GIR No. (Appellant) .. ( Respondent Assessee by : Shri Sandeep Kumar Jena, Adv Revenue by : Shri Charan Dass, ld Sr DR Date of Hearing : 27/0 Date of Pronouncement : 27/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 15.1.2024 in Appeal No. , for the assessment year 2018-19. Sandeep Kumar Jena, ld AR appeared for , ld Sr DR represented on behalf of the revenue. It was submitted by ld AR that since the assessee did not submission before the ld CIT(A), NFAC despite number of opportunities Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER Income Tax Officer, Ward 3(5), Bhubaneswar Respondent) Sandeep Kumar Jena, Adv , ld Sr DR 05/2024 /05/2024 inst the order of the ld in Appeal No.NFAC/2017- appeared for the assessee. Shri represented on behalf of the revenue. ince the assessee did not make any CIT(A), NFAC despite number of opportunities ITA No.141/CTK/2024 Assessment Year : 2018-19 Page2 | 3 granted, the ld CIT(A), NFAC dismissed the appeal filed by the assessee. It was the submission that since the books of account is not rejected, the adhoc disallowance made is on the basis of suspicion alone. It was the submission that that the ld CIT(A) has not discussed the appeal on its own merits but has dismissed the appeal for want of prosecution. He prayed that if one more opportunity is given, the assessee would cooperate in the set aside proceedings. 4. In reply, ld Sr DR supported the order of the ld CIT(A). 5. We have considered the rival submissions. It is an admitted fact that despite number of opportunities granted by the ld CIT(A), NFAC, the assessee did not file any submissions for which, ld CIT(A), NFAC sustained the adhoc addition made by the Assessing officer. As per the grounds of appeal, it is the contention of the assessee that the Assessing officer has made adhoc addition of Rs.25,30,108/- @ 5% of the expenses without giving any basis. We find ld CIT(A), NFAC has dismissed the appeal on the ground of non-prosecution by the assessee and also the written submission in support of the grounds of appeal. Therefore, in the interest of natural justice, the issues in this appeal are restored back to the file of the ld CIT(A) with the direction to give one more opportunity to the assessee to substantiate his case and decide the issue as per facts and law. ITA No.141/CTK/2024 Assessment Year : 2018-19 Page3 | 3 8. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 27/05/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 27/05/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Viable Infrastructure and Logistics Pvt Ltd., At-4 th floor, OSL Tower- II, Link Road, Cuttack 2. The respondent: Income Tax Officer, Ward 3(5), Bhubaneswar 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//