MONA THACKER, CUTTACK V. ITO, WARD-1(1),CUTTACK, CUTTACK

ITA 158/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6732 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 31-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Mona Thacker, College Cuttack. PAN/GIR No (Appellant This is an appeal filed by the assessee aga Addl/JCIT(A), for the assessment year 2. Shri Mohit Seth S.C.Mohanty,ld Sr DR 3. It was submitted by ld AR that the ld CIT(A) has passed the order exparte on the ground of non that before the AO also, there was non one more opportunity may be allowed to the assessee and he undertakes that the assessee will comply with the notices by the AO. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.158/CTK/2024 Assessment Year : 2017-18 Mona Thacker, College Square, Vs. ITO, Ward - Cuttack PAN/GIR No.AAJPT 4899 F (Appellant) .. ( Respondent Assessee by : Shri Mohit Seth, Adv Revenue by : Shri S.C.Mohanty, Date of Hearing : 03/0 Date of Pronouncement : 03/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), Indore dated in Appeal No.CIT(A) Cuttack/10386/2019 for the assessment year 2017-18. Mohit Seth, ld AR appeared for the assessee. Shri ld Sr DR represented on behalf of the revenue. It was submitted by ld AR that the ld CIT(A) has passed the order exparte on the ground of non-compliance before him. It was his submission that before the AO also, there was non-compliance. I one more opportunity may be allowed to the assessee and he undertakes that the assessee will comply with the notices by the AO. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER -1(1), Respondent) Mohit Seth, Adv ld Sr DR 06/2024 /06/2024 inst the order of the ld Cuttack/10386/2019-20, the assessee. Shri represented on behalf of the revenue. It was submitted by ld AR that the ld CIT(A) has passed the order compliance before him. It was his submission compliance. It was his prayer that one more opportunity may be allowed to the assessee and he undertakes that the assessee will comply with the notices by the AO. ITA No.158/CTK/2024 Assessment Year : 2017-18 Page2 | 3 4. In reply, ld Sr DR supported the order of the AO and ld CIT(A). 5. i have considered the rival submissions. A perusal of the impugned order clearly shows that despite various notices issued by the ld CIT(A), the assessee failed to comply with the notices. Even there was no written submission filed before the ld CIT(A). A perusal of the assessment order also shows that the assessee has neither put his appearance nor furnished any details with supporting evidence in response to the notices issued under sections 143(2)/142(1) of the Act. Thus, the appeal filed by the assessee is liable to be dismissed. However, in order to meet the ends of natural justice, I am of the considered opinion that the assessee shall be afforded one more opportunity of being heard to substantiate its case before the Assessing Officer. Accordingly, I set aside the appellate order and remit the matter back to the file of the Assessing Officer to afford one more opportunity of being heard to the assessee to substantiate his case with suitable explanation and evidences and thereafter decide the issue in accordance with law. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 03/06/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 03/06/2024 ITA No.158/CTK/2024 Assessment Year : 2017-18 Page3 | 3 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Mona Thacker, College Square, Cuttack 2. The respondent: ITO, Ward -1(1), Cuttack 3. The Addl.JCIT(A)- NFAC, Indore 4. Pr.CIT, 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//