M/s. ARES MEDICARE(P) LTD, Cuttack V. ITO Ward-2(3), Cuttack

ITA 170/CTK/2022

AI Insights

This case involves an appeal by M/s. Ares Medicare Pvt Ltd. against an exparte order passed by the CIT(A), NFAC, Delhi, for the assessment year 2016-17. The appeal was heard by the Income Tax Appellate Tribunal, Cuttack Bench. The primary contention was that the assessee was unable to respond to multiple notices from the CIT(A) due to the faceless regime and the management of the portal by an Authorised Representative, which made it difficult for the assessee to be aware of the notices. The Tribunal considered the circumstances presented by the assessee's representative and decided to set aside the previous orders and remand the case back to the CIT(A) for a fresh decision, providing the assessee an opportunity to present their case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300300 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 18-01-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 17-11-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER M/s. Ares Medicare Pvt Ltd., Block-C, Shop No.48 Periphery Market Complex, Buxi Bazar, Cuttack PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi, No.ITBA/NFAC/S/250/2022 2016-17. 2. Shri P.R.Mohanty, ld AR appeared for the assessee and Shri S.C.Mohant, ld Sr DR appeared for the revenue. 3. It was submitted by ld AR that impugned order e IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.170/CTK/2022 Assessment Year : 2016-17 M/s. Ares Medicare Pvt Ltd., C, Shop No.48-52, Periphery Market Complex, Buxi Bazar, Cuttack Vs. ITO, Ward Cuttack PAN/GIR No.AAICA 4890 P (Appellant) .. ( Respondent Assessee by : Shri P.R.Mohanty, AR Revenue by : Shri S.C.Mohanty, Sr. Date of Hearing : 19/01 Date of Pronouncement : 19/01 O R D E R This is an appeal filed by the assessee against the order of the ld , NFAC, Delhi, dated 27.9.2022 /NFAC/S/250/2022-23/1046013899(1) for the assessment year Shri P.R.Mohanty, ld AR appeared for the assessee and Shri S.C.Mohant, ld Sr DR appeared for the revenue. It was submitted by ld AR that the ld CIT(A) has passed the impugned order exparte qua the assessee on the ground that the assessee Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITO, Ward-2(3), Respondent) P.R.Mohanty, AR S.C.Mohanty, Sr. DR 01/2023 /01/2023 This is an appeal filed by the assessee against the order of the ld 27.9.2022 in Appeal for the assessment year Shri P.R.Mohanty, ld AR appeared for the assessee and Shri the ld CIT(A) has passed the xparte qua the assessee on the ground that the assessee ITA No.170/CTK/2022 Assessment Year : 2016-17 Page2 | 3 could not appear before him despite giving several notices. He also submitted that now days in the faceless regime, notices are issued online and the portal is managed by the Authorised Representative, who files the return and the appeals are filed by other counsels and it is difficult for the assessee to actually be aware about the notices issued by the department. It was submitted that it is also not possible to check everyday regarding the status of the case. It was the submission that due to above reasons, the assessee could not respond the notices issued by the ld CIT(A). It was his prayer that if one more opportunity is given to the assessee, he undertakes to appear before the ld CIT(A) and cooperate in finalizing the appellate proceedings. 4. Ld D.R. had no objection to the above submission of ld A.R. of the assessee. 5. We have considered the rival submissions. A perusal of the of the order of the ld CIT(A) shows that the ld CIT(A) has fixed the appeals on seven occasions i.e. on 4.2.2020, 12.2.2020, 20.1.2021, 11.11.2021, 23.11.2021 and 7.1.2022 and 21.4.2022. As the assessee was unable to respond to the notices, the ld CIT(A) has passed the order exparte without considering the merits of the case. Before us, ld AR has prayed that if one more opportunity is allowed, he will cooperate with the appellate proceedings. In view of above, we set aside the orders of lower ITA No.170/CTK/2022 Assessment Year : 2016-17 Page3 | 3 authorities and restore the matter back to the file of the CIT(A) to redecide the issues in the appeal after allowing reasonable and proper opportunity to the assessee. The assessee is directed to render full co-operation to the CIT(A) by filing all the details as and when called upon to do so. With these directions, the appeal of the assessee is allowed for statistical purposes. 6. In the result, appeal of the assessee stands allowed for statistical purposes. Order dictated and pronounced in the open court on 19/01/2023. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 19/01/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : M/s. Ares Medicare Pvt Ltd., Block-C, Shop No.48-52, Periphery Market Complex, Buxi Bazar, Cuttack 2. The Respondent: ITO, Ward-2(3), Cuttack 3. The CIT(A)-, NFAC, Delhi 4. Pr.CIT-, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//