SHIW PRASAD JYOTI PRASAD, TITILAGARH V. COMMISSIONER OF INCOME TAX(APPEALS), DELHI

ITA 152/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2142 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 28-05-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 27-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Shiw Prasad Jyoti Prasad, At: Ashok Bhawan, Titilagarh, Bolangir 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 Sambalpur/10323/2019 2. None petition is placed on record, stating that the partner Mr Shashank Sahu who is looking after the matter is out of station and, therefore, requested to adjourn the case for some time. for the revenue. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.152/CTK/2024 Assessment Year : 2017-18 Shiw Prasad Jyoti Prasad, At: Ashok Bhawan, Titilagarh, Vs. ACIT/DCIT, Circle 2(1), Sambalpur PAN/GIR No.AAMFS 1392 R (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri Charan Dass, ld Sr DR Date of Hearing : 29/0 Date of Pronouncement : 29/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 30.1.2024 in Appeal No. Sambalpur/10323/2019-20 for the assessment year 2017 appeared for the assessee . However, an adjournment petition is placed on record, stating that the partner Mr Shashank Sahu who is looking after the matter is out of station and, therefore, requested to adjourn the case for some time. and Shri Charan Dass for the revenue. As the matter can be decided in the absence of the Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER ACIT/DCIT, Circle 2(1), Respondent) , ld Sr DR 05/2024 /05/2024 This is an appeal filed by the assessee against the order of the ld in Appeal No.CIT(A), 2017-18. . However, an adjournment petition is placed on record, stating that the partner Mr Shashank Sahu, who is looking after the matter is out of station and, therefore, requested to Charan Dass, Ld CIT DR appeared As the matter can be decided in the absence of the ITA No.152/CTK/2024 Assessment Year : 2017-18 Page2 | 3 assessee, we reject the adjournment petition and proceed to decide the appeal. 3. We have considered the submission of ld Sr DR. A perusal of the impugned order clearly shows that various notices were issued to the assessee, there was no compliance, therefore, the required documents or details in support of the claim of the assessee, was not before the ld CIT(A). Hence, ld CIT(A) passed the exparte order confirming the addition made by the Assessing Officer. As this order has been passed for non- representation from the side of the assessee, we consider it fair and proper and in the interest of justice to set aside the impugned order passed by the ld. CIT(Appeals) ex-parte and remit the matter back to him for disposing of the appeal of the assessee afresh on merit in accordance with law after giving proper and sufficient opportunity of being heard to the assessee. The assessee is directed to make due compliance before the ld. CIT(A) and extend all the possible cooperation in order to enable the ld. CIT(A) to dispose of the appeal afresh expeditiously 4. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 29/05/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER ITA No.152/CTK/2024 Assessment Year : 2017-18 Page3 | 3 Cuttack; Dated 29/05/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Shiw Prasad Jyoti Prasad, At: Ashok Bhawan, Titilagarh, Bolangir 2. The Respondent: ACIT/DCIT, Circle 2(1), Sambalpur 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Sambalpur 5. DR, ITAT, 6. Guard file. //True Copy//