URMILA KISHAN, Nalco nagar V. DCIT, BHUBANESWAR

ITA 145/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1491 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 24-06-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 22-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARUN KUMAR DASH
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Urmila Kishan, Nalco Nagar, Angul PAN/GIR No (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 2/10282/2019 2. Shri Arun Kumar Dash Abani Kanta Nayak, CIT DR 3. It was submitted by ld AR that the ld CIT(A), NFAC, Delhi has passed order exparte without affording reasonable opportunity of IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.145/CTK/2024 Assessment Year : 2017-18 Kishan, Nalco Nagar, Vs. DCIT, Bhubaneswar PAN/GIR No.ANPPK 1117 N (Appellant) .. ( Respondent Assessee by : Shri Arun Kumar Dash Revenue by : Dr. Abani Kanta Nayak, CIT Date of Hearing : 25/0 Date of Pronouncement : 25/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 5.1.2024 in Appeal No. 2/10282/2019-20 for the assessment year 2017-18. Arun Kumar Dash, ld AR appeared for the assessee and Dr. Abani Kanta Nayak, CIT DR appeared for the revenue. It was submitted by ld AR that the ld CIT(A), NFAC, Delhi has passed order exparte without affording reasonable opportunity of Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER DCIT, Bhubaneswar Respondent) Arun Kumar Dash, Adv : Dr. Abani Kanta Nayak, CIT DR 06/2024 /06/2024 This is an appeal filed by the assessee against the order of the ld in Appeal No.CIT(A),Bhubaneswar- the assessee and Dr. It was submitted by ld AR that the ld CIT(A), NFAC, Delhi has passed order exparte without affording reasonable opportunity of hearing to the ITA No.145/CTK/2024 Assessment Year : 2017-18 Page2 | 3 assessee. He submitted that the Assessing officer has passed assessment order u/s.144 of the Act. He prayed to remit the matter back to the file of the AO for fresh consideration of the issues in this appeal. 4. In reply, ld CIT DR supported the order of the AO and ld CIT(A). 5. We have considered the rival submissions. A perusal of the impugned order clearly shows that the ld CIT(A) has issued seven notices, as is evident from the order of the ld CIT(A) at page 4. As the documentary evidences in support of the claim were not furnished and due to non- compliance to the notices, the ld CIT(A) has passed the exparte order. Now, ld AR has undertaken before us that if one more opportunity is granted, the assessee would be in a position to file the documentary evidences in support of the claim before the Assessing officer. We also find that the assessment in this case has been passed u/s.144 due to non- representation of the assessee before the Assessing Officer. Therefore, in the interest of justice, we set aside the order of the ld CIT(A) and remit the matter back to the file of the Assessing Officer to readjudicate the issue after affording reasonable opportunities of hearing to the assessee, subject to cost of Rs.10,000/- (Rupees ten Thousand only) to be deposited within 60 days from the date of this order under the head “others” in ITNS challan 280 in the Account No.500. In the event the cost is not paid, the order passed by the ld CIT(A) and that of the AO would stand confirmed. ITA No.145/CTK/2024 Assessment Year : 2017-18 Page3 | 3 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 25/06/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 25/06/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Urmila Kishan, Nalco Nagar, Angul 2. The Respondent: DCIT, Bhubaneswar 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy//