Lalit Ranjan Pradhan, Balasore V. ITO, Sard-1, Balasore

ITA 166/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6577 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 09-06-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 07-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Lalit Ranjan Pradhan, Chakajagannathpur, Khantapada, Balasore PAN/GIR No (Appellant This is an appeal filed by the assessee aga CIT(A), NFAC, Delhi No.CIT(A)Cuttack/10500/2019 2. Shri Somanath Sahoo, Dass, ld Sr DR 3. It was submitted by ld AR that the ld CIT(A), NFAC, Delhi has passed the exparte order without affording reasonable opportun to the assessee. He also submitted that the Assessing Officer has made the addition on estimate IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.166/CTK/2024 Assessment Year : 2017-18 Lalit Ranjan Pradhan, Chakajagannathpur, Khantapada, Balasore Vs. Income Tax Officer, Ward Balasore PAN/GIR No.DDAPP 0707 D (Appellant) .. ( Respondent Assessee by : Shri Somanath Sahoo, Adv Revenue by : Shri Charan Dass, ld Sr DR Date of Hearing : 10/0 Date of Pronouncement : 10/0 O R D E R This is an appeal filed by the assessee against the order of the ld NFAC, Delhi dated 15.3.2024 Cuttack/10500/2019-20 for the assessment year Somanath Sahoo, ld AR appeared for the assessee. Shri Charan , ld Sr DR represented on behalf of the revenue. It was submitted by ld AR that the ld CIT(A), NFAC, Delhi has passed the exparte order without affording reasonable opportun to the assessee. He also submitted that the Assessing Officer has made the estimate basis and also in respect of unexplained money. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER Income Tax Officer, Ward-1, Respondent) Somanath Sahoo, Adv , ld Sr DR 06/2024 /06/2024 inst the order of the ld 15.3.2024 in Appeal for the assessment year 2017-18. the assessee. Shri Charan It was submitted by ld AR that the ld CIT(A), NFAC, Delhi has passed the exparte order without affording reasonable opportunity of being heard to the assessee. He also submitted that the Assessing Officer has made the basis and also in respect of unexplained money. ITA No.166/CTK/2024 Assessment Year : 2017-18 Page2 | 3 4. In reply, ld Sr DR submitted that several opportunities have been afforded by the ld CIT(A) to furnish the required details and also to defend the grounds of appeal taken by the appellant. 5. I have considered the rival submissions. A perusal of the impugned order clearly shows that the assessee has been provided several opportunities to comply the notices issued by the ld CIT(A). No written submissions were filed before the ld CIT(A) by the assessee, therefore, the ld CIT(A) was compelled to pass the order exparte due to non-submissions of documentary evidence. Before me, ld AR has pleaded that if one more opportunity is granted, he will be in a position to furnish the required documents before the ld CIT(A). Therefore, in order to impart substantial justice, the issues in this appeal are restored to the file of the ld CIT(A) to grant one more opportunity to the assessee to present its case with documentary evidences. The assess is also directed to cooperate with the ld CIT(A) for disposal of the appeal. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes . Order dictated and pronounced in the open court on 10/06/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 10/06/2024 ITA No.166/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 : Lalit Ranjan Pradhan, Chakajagannathpur, Khantapada, Balasore 2. The Respondent: Income Tax Officer, Ward- 1, Balasore 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//