Manju Choraria, Bhubaneswar V. ITO WARD-2(3), CUTTACK

ITA 179/CTK/2023

AI Insights

This case involves an appeal by the assessee, Manju Choraria, against the order of the CIT(A), NFAC, Delhi, which was dated 17.3.2023 for the assessment year 2013-14. The primary contention was that the CIT(A) dismissed the appeal without providing an opportunity for the assessee to present her case or substantiate her claims with necessary documents. The Income Tax Appellate Tribunal (ITAT) noted that the CIT(A) had previously provided multiple opportunities for the assessee to submit her documents and representations, which were not complied with. The ITAT decided to restore the matter to the CIT(A) for a fresh examination, provided the assessee pays a cost of Rs. 1,000 and submits proof of payment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300436 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 11-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Manju Choraria, Plot No.729, Abhhisek Apartment, Sahid Nagar, Bhubaneswar PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi 23/1050909482 2. Shri Natabar Panda, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. 3. It was submitted by ld AR that the ld CIT(A) has dismissed the impugned order without giving opportunity to the assessee. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL GIRISH AGARWAL, ACCOUNTANT MEMBER S.A. No.8/CTK/2023 ITA No.179/CTK/2023 Assessment Year : 2013-14 Manju Choraria, Plot No.729, Abhhisek Apartment, Sahid Nagar, Bhubaneswar. Vs. ITO, Ward Bhubaneswar PAN/GIR No.ABKPC 9390 C (Appellant) .. ( Respondent Assessee by : Shri Natabar Panda Revenue by : Shri S.C.Mohanty Date of Hearing : 17/07 Date of Pronouncement : 17/0 O R D E R This is an appeal filed by the assessee against the order of the ld A), NFAC, Delhi dated 17.3.2023 in Appeal No.ITBA 23/1050909482(1) for the assessment year 2013-14. Shri Natabar Panda, 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) has dismissed the rder without giving opportunity to the assessee. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER AND GIRISH AGARWAL, ACCOUNTANT MEMBER ITO, Ward-2(3), ubaneswar Respondent) Natabar Panda, AR Shri 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 Natabar Panda, ld AR appeared for the assessee and Shri It was submitted by ld AR that the ld CIT(A) has dismissed the rder without giving opportunity to the assessee. It was the S.A. No.8/CTK/2023 ITA No.179/CTK/2023 Assessment Year : 2013-14 Page2 | 3 submission that although the written submission was filed, the ld CIT(A) has dismissed the appeal on the ground that no documents to substantiate the claim was submitted. It was the prayer that if another opportunity is given to the assessee, he would adduce all such evidences before the ld CIT(A) for proper adjudication of the appeal. 4. In reply, ld Sr DR supported the order of the Assessing Officer and ld CIT(A). It was the submission that even the ld CIT(A) has afforded several opportunities but the assessee did not respond to the same. 5. We have heard the rival submissions. Perusal of the impugned order of the ld CIT(A) clearly shows that the ld CIT(A) has given four opportunities on 29.1.20219.11.2021, 5.12.2021,22.12.2022 and 7.2.2023 as is evident from his order but the assessee could not represent his case by uploading written submission alongwith supporting documents. The ld CIT(A) has not disposed of the appeal on merits. Before us, ld AR undertakes that if one more opportunity is allowed, the assessee would produce all such evidences, as are required by the ld CIT(A) for fresh adjudication of the appeal. 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. The S.A. No.8/CTK/2023 ITA No.179/CTK/2023 Assessment Year : 2013-14 Page3 | 3 assessee shall not be entitled to the benefit of the cost as tax, fees, penalty or any other form in any of the assessment years. 6. The assessee has filed stay petition being S.A. No.8/CTK/2023 to stay the demand raised on the assessee on the ground that the assessee is suffering from acute financial hardship. As we have restored the issue to the file of the ld CIT(A) while adjudicating the quantum appeal, the stay petition filed by the assessee stands dismissed. 7. In the result, Stay petition filed by the assessee is dismissed and the appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 17/07/2023. Sd/- sd/- (Girish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 17/07/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Manju Choraria, Plot No.729, Abhhisek Apartment, Sahid Nagar, Bhubaneswar. 2. The Respondent: , ITO WARD-2(3), Bhubaneswar 3. The CIT(A)-,NFAC,Delhi Pr.CIT-, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//