URMILA PRADHAN, JAJPUR V. INCOME TAX OFFICER,WARD1(1), CUTTACK

ITA 17/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1548 (ITAT-CUTTACK)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 17-06-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 12-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: CHITRASEN PARIDA
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Urmila Pradhan, At Chapoi, PO- Kabirpur, Jajpur 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 No.CIT(A),Cuttack/10401/2019 2. Shri Chitrasen Parida, S.C.Mohanty, ld Sr. 3. It was submitted by ld AR that the ld CIT( order exparte without affording reasonable opportunity of hearing to the IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.17/CTK/2024 Assessment Year : 2017-18 Urmila Pradhan, At-Bada - Arthanga, Via- Kabirpur, Jajpur Vs. Income Tax Officer, Ward 1(1), Cuttack PAN/GIR No.CPKPP 8640 A (Appellant) .. ( Respondent Assessee by : Shri Chitrasen Parida, Revenue by : Shri S.C.Mohanty, Sr. Date of Hearing : 20/0 Date of Pronouncement : 20/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 15.11.2023 CIT(A),Cuttack/10401/2019-20 for the assessment year Chitrasen Parida, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr. 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 hearing to the Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER Income Tax Officer, Ward- 1(1), Cuttack Respondent) Chitrasen Parida, Adv Shri S.C.Mohanty, Sr. DR 06/2024 /06/2024 This is an appeal filed by the assessee against the order of the ld 15.11.2023 in Appeal for the assessment year 2017-18. the assessee and Shri A), NFAC, Delhi has passed order exparte without affording reasonable opportunity of hearing to the ITA No.17/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 Sr 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 five 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.2,000/- (Rupees two 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.17/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 20/06/2024. (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 20/06/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Urmila Pradhan, At-Bada Chapoi, PO- Arthanga, Via- Kabirpur, Jajpur 2. The Respondent: Income Tax Officer, Ward- 1(1), Cuttack 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy//