Mr. Hiren Joshi, Sambalpur V. ITA,Ward-1(1), Sambalpur

ITA 183/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1518 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 21-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Sri Hiren Joshi, Behind Hotel Sheela Tower, VSS Marg, Sambalpur 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 Sambalpur/10152/2019 2. Shri B.R.Panda, ld AR on behalf of the assessee has filed an adjournment application. Shri Charan Dass, ld Sr. revenue. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.183/CTK/2024 Assessment Year : 2017-18 Sri Hiren Joshi, Behind Hotel Sheela Tower, VSS Marg, Sambalpur Vs. I.T.O. Ward Sambalpur PAN/GIR No.AAUPJ 6173 H (Appellant) .. ( Respondent Assessee by : (None)Adjournment petition Revenue by : Shri Charan Dass, Date of Hearing : 24/0 Date of Pronouncement : 24/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 26.2.2024 in Appeal No. /10152/2019-20 for the assessment year 2017 Shri B.R.Panda, ld AR on behalf of the assessee has filed an adjournment application. Shri Charan Dass, ld Sr. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER I.T.O. Ward-1(1), Sambalpur Respondent) : (None)Adjournment petition : Shri Charan Dass, Sr DR 06/2024 /06/2024 This is an appeal filed by the assessee against the order of the ld in Appeal No.CIT(A), 2017-18. Shri B.R.Panda, ld AR on behalf of the assessee has filed an DR appeared for the ITA No.183/CTK/2024 Assessment Year : 2017-18 Page2 | 3 3. As it is noticed that the issue in this appeal is simple and does not require examination of any papers, this appeal has been disposed off by rejection of adjournment application. 4. A perusal of the order of the ld CIT(A) shows that the ld CIT(A) has refused to consider the additional evidences produced by the assessee. Admittedly, these evidences are to be considered for the adjudication of the issues in the appeal. Considering these facts and as the additional evidences have been produced before the ld CIT(A) and in absence of such evidences, adjudication of the appeal of the assessee would in fact be causing diversity of justice, in the interest of justice, the issues in this appeal are restored to the file of the Assessing Officer for readjudication after granting the assessee adequate opportunity of being heard. Liberty is granted to the assessee to produce such evidences, as are required, for substantiating the claim. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes . Order dictated and pronounced in the open court on 24/06/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 24/06/2024 B.K.Parida, SPS (OS) ITA No.183/CTK/2024 Assessment Year : 2017-18 Page3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.secretary 1. The Appellant : Sri Hiren Joshi, Behind Hotel Sheela Tower, VSS Marg, Sambalpur 2. The Respondent: I.T.O. Ward-1(1), Sambalpur 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Sambalpur 5. DR, ITAT, 6. Guard file. //True Copy//