Sri Praskash Kumar Panda, Bhadrak V. ITO Bhadrak Ward, Bhadrak

ITA 145/CTK/2023

AI Insights

This case involves an appeal by Shri Prakash Kumar Panda against the order of the CIT(A), NFAC, Delhi, which was passed ex parte without providing a reasonable opportunity of hearing to the assessee for the assessment year 2017-18. The tribunal, upon reviewing the circumstances, found that the CIT(A) had not justifiedly passed the order ex parte and thus decided to set aside the CIT(A)'s order and remand the case back for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300377 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 26-06-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 24-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND Shri Prakash Kumar Panda, At: Bankasahi, Bhadrak PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi 23/1050394906 (1) 2. None appeared appeared for the revenue. 3. We have heard ld Sr. DR shows that the ld CIT(A) has passed the order exparte reasonable opportunity of hearing. Therefore, we are of the view that the IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK (Through virtual hearing) BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.145/CTK/2023 Assessment Year : 2017-18 Shri Prakash Kumar Panda, At: Bankasahi, Bhadrak Vs. ITO, Bhadrak PAN/GIR No.AHTPP 0990L (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri S.C.Mohanty, 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 , NFAC, Delhi dated 3.3.2023 in Appeal No. ITBA/NFAC/S/250/2022 23/1050394906 (1) for the assessment year 2017-18. None appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. have heard ld Sr. DR. A perusal of the impugned order clearly shows that the ld CIT(A) has passed the order exparte reasonable opportunity of hearing. Therefore, we are of the view that the Page1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER 18 ITO, Bhadrak Respondent) : Shri S.C.Mohanty, Sr DR 06/2023 /06/2023 This is an appeal filed by the assessee against the order of the ld ITBA/NFAC/S/250/2022- 18. for the assessee and Shri S.C.Mohanty, ld Sr DR . A perusal of the impugned order clearly shows that the ld CIT(A) has passed the order exparte and has not afforded reasonable opportunity of hearing. Therefore, we are of the view that the ITA No.145/CTK/2023 Assessment Year : 2017-18 Page2 | 2 ld CIT(A) was not justified in passing exparte order. Accordingly, we, in the interest of justice, consider it fair and reasonable that one more opportunity be provided to the assessee to represent his case before the ld. CIT and accordingly, we set aside the order passed by the ld. CIT and restore the matter to his file who shall decide the same afresh and according to law after providing a reasonable opportunity of being heard to the assesseee 4. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 27/06/2023. SD/- SD/- (Rajesh Kumar) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 27/06/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Shri Prakash Kumar Panda, At: Bankasahi, Bhadrak 2. The Respondent: ITO, Bhadrak 3. The CIT(A)-, NFAC, Delhi 4. Pr.CIT-, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//