Dilip Kumar Jena, Bhubaneswar V. ACIT, National Faceless Assessment Centre, Delhi

ITA 178/CTK/2023

AI Insights

This case involves an appeal by Dilip Kumar Jena against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment year 2016-2017. The primary issue was the pending quantum proceedings before the ld. CIT(A), which affected the disposal of the penalty matter. Both parties agreed to restore the issues to the ld. CIT(A) for re-adjudication post the quantum assessment. The tribunal also noted the assessee's non-cooperation in previous proceedings, leading to the imposition of a cost of Rs. 1000.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127005 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 7 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: 17-07-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 10-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.178/C TK/2023 (ननधाारण वषा / Asses s m ent Year : 2016-2 017) Dilip Kumar Jena, Plot No.2508, Old Town-2, Lewis Road, Bhubaneswar Vs ACIT (NFAC), Delhi PAN No. :AGDPJ 2962 K (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Tarun Agarwalla, CA राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 18/07/2023 घोषणा की तारीख/Date of Pronouncement : 18/07/2023 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 13.03.2023, passed in ITBA/NFAC/S/250/2022-23/1050679153(1), for the assessment year 2016-2017. 2. At the time of hearing, specific question was asked to the assessee as to what has happened in the quantum proceedings. In this regard, ld. AR submitted that the quantum matter is still pending before the ld.CIT(A). It was then informed that when the quantum matter is still pending before the ld.CIT(A), the penalty matter cannot be disposed off till such time the quantum is disposed off. It was fairly agreed by both the sides that the issues could be restored to the file of ld.CIT(A) for re-adjudication after the adjudication in respect of the quantum assessment. It is also noticed that ITA No.178/CTK/2023 2 the assessee has not cooperated in the appellate proceedings before the ld.CIT(A) and the ld.CIT(A) has dismissed the appeal of the assessee for non-representation also. This being so, we are of the view that the issues in this appeal must be restored to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard and after the appeal in respect of assessment is also disposed off. Looking to the non-cooperative attitude of the assessee before the ld.CIT(A), we impose a cost of Rs.1000/- (Rupees One Thousand only) on the assessee and direct the assessee to produce a copy of the receipt before the ld.CIT(A) on the first date of hearing. Accordingly, in the interest of justice, the issues in this appeal are restored to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard, subject to the assessee providing the receipt of payment of cost of Rs.1000/- under the head “others” on the first date of notice of hearing of the appeal for hearing by the ld.CIT(A). The cost is not liable to be appropriated towards any tax, cess or any levy for any assessment year. 3. 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/- (GIRISH AGRAWAL) Sd/- (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 18/07/2023 Prakash Kumar Mishra, Sr.P.S. ITA No.178/CTK/2023 3 आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- Dilip Kumar Jena, Plot No.2508, Old Town-2, Lewis Road, Bhubaneswar 2. प्रत्यथी / The Respondent- ACIT (NFAC), Delhi 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ड पाईऱ / Guard file. सत्यावऩत प्रतत //True Copy//