Santosh Sasmal, Paradeep V. DCIT Circle-1(1), Cuttack

ITA 176/CTK/2023

AI Insights

This case involves an appeal by Santosh Sasmal against the order of the CIT(A), NFAC, Delhi, which was passed exparte without hearing the assessee. The appeal pertains to the assessment year 2015-16. The primary contention was the lack of a proper hearing opportunity for the assessee under the new faceless appeal scheme, as the assessee was not familiar with operating the computer system. The CIT(A) had previously issued several notices to the assessee, which were not complied with, leading to an exparte decision based on the material on record. The Tribunal, considering the circumstances and the assessee's undertaking to cooperate if given another opportunity, decided to restore the matter to the CIT(A) with a directive to the assessee to pay a cost of Rs. 1,000.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300453 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 19-07-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 09-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Santosh Sasmal, At: Atharbanki, Bijayachandrapur, Paradeep, Dist: Jagatsinghpur PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi 23/1050784944 2. Shri Sandeep Kumar Jena, ld AR appeared for the assessee and S.C.Mohanty, ld Sr DR appeared for the revenue. 3. It was submitted by ld AR that the ld CIT( exparte without hearing the assessee. It was the submission that the IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.176/CTK/2023 Assessment Year : 2015-16 Santosh Sasmal, At: Atharbanki, Bijayachandrapur, Paradeep, Dist: Jagatsinghpur Vs. DCIT, Circle Cuttack PAN/GIR No.ALUPS 0782 L (Appellant) .. ( Respondent Assessee by : Shri Sandeep Kumar Jena, Adv Revenue by : Shri S.C.Mohanty Date of Hearing : 18/07 Date of Pronouncement : 18/0 O R D E R This is an appeal filed by the assessee against the order of the ld , NFAC, Delhi dated 15.3.2023 in Appeal No. ITBA/NFAC/S/250/2022 50784944(1) for the assessment year 2015-16. Shri Sandeep Kumar Jena, ld AR appeared for the assessee and S.C.Mohanty, ld Sr DR appeared for the revenue. It was submitted by ld AR that the ld CIT(A), NFAC has passed order exparte without hearing the assessee. It was the submission that the Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER AND WAL, ACCOUNTANT MEMBER DCIT, Circle -1(1), Respondent) Sandeep Kumar Jena, Adv S.C.Mohanty, Sr DR 7/2023 /07/2023 This is an appeal filed by the assessee against the order of the ld ITBA/NFAC/S/250/2022- Shri Sandeep Kumar Jena, ld AR appeared for the assessee and Sri A), NFAC has passed order exparte without hearing the assessee. It was the submission that the ITA No.176/CTK/2023 Assessment Year : 2015-16 Page2 | 3 assessee could not follow up action under the new faceless appeal scheme as he has no knowledge of operating the computer system. It was the submission that if one more opportunity is granted, the assessee would cooperate the ld CIT(A) for disposal of the appeal. 4. In reply, ld Sr DR submitted that several opportunities were afforded to the assessee but the assessee did not bother to respond the notices issued by ld CIT(A). 5. We have considered the rival submissions. The limited grievance of the assessee is against exparte disposal of the appeal by the ld CIT(A), NFAC. It was the submission by the ld AR that proper opportunity of hearing was not granted to the assessee in hearing of the appeal. Perusal of the impugned order shows that six opportunities have been granted to the assessee but in every time, the assessee did not comply to the notices, therefore, ld CIT(A) had no option but to decide the appeal on the basis of material on record. Ld AR undertakes in the Court that if one opportunity is granted, the assessee would cooperate for finalization of the set aside proceedings. Considering the non-compliance made by the assessee before the ld CIT(A), a cost of Rs.1000/- is being levied on the assessee. Subject to the assessee paying the cost of Rs.1,000/- under the head “others” to be paid online and production of the receipt, the issues in this appeal are restored to the file of the CIT(A) for fresh adjudication. At the same time, we also direct the assessee to cooperate the ld CIT(A) in finalization of the ITA No.176/CTK/2023 Assessment Year : 2015-16 Page3 | 3 appellate proceedings. With these observations, the appeal is restored back to the file of the ld CIT(A). 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 18/07/2023. Sd/- sd/- (Girish Agrawal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 18/07/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Santosh Sasmal, At: Atharbanki, Bijayachandrapur, Paradeep, Dist: Jagatsinghpur 2. The Respondent: DCIT, Circle -1(1), Cuttack 3. The CIT(A)-NFAC, Delhi 4. Pr.CIT-, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//