Anil Kumar Patra, Cuttack V. ITO, NAFC, Delhi

ITA 187/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6351 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 23-04-2024
• 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 BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.187/C TK/2024 (ननधाारण वषा / Asses s m ent Year : 2013-2014) Anil Kumar Patra, Laxmi Bazar, Jobra College Sqr District – Cuttack-753003 Vs AO, Income Tax Department, National Faceless Assessment Centre, Delhi PAN No. : ALKPP 5252 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Natabar Panda, Advocate राजस्व की ओर से /Revenue by : Shri Charan Dass, Sr.DR स ु नवाई की तारीख / Date of Hearing : 25/06/2024 घोषणा की तारीख/Date of Pronouncement : 25/06/2024 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 29.02.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1061740050(1) for the assessment year 2013-2014. 2. It was submitted by the ld. AR that the assessee is an individual, who is a mobile recharge agent. It was the submission that the assessee is registered under the Orissa Value Added Tax Act, 2004. The total turnover of the assessee was Rs.1,84,23,851/-. The actual income of the assessee was less than Rs.2 lakhs. It was the submission that the notices have been sent by the AO in the course of assessment to the email address in [e-mail] and the same was the email address of the assessee’s counsel. The assessee had changed the counsel and had also updated his IT Profile to the assessee’s own email being ITA No.187/CTK/2024 2 [e-mail]. It was the submission that the assessee has not received any of the compliance sent by the AO during the course of the assessment. It was only when physical notice received, the assessee immediately responded the same. It was the submission that only against the show cause notice the assessee could reply and the AO has recorded the same in para 10 of his order. It was the submission that, however, admittedly as the assessment was getting time barred the AO has to comply the assessment and the assessment was done ex-parte. It was the submission that on appeal, the ld. CIT(A) without even calling for a remand report confirmed the assessment. It was the submission that in the interest of justice, if the issues are restored to the file of AO the assessee would be able to prove that the assessee did not have any income and the complete turnover was substantially paid to the mobile agency on whose behalf the assessee was dealing in the vouchers. 3. In reply, ld. Sr. DR vehemently supported the orders of the AO and CIT(A). It was the submission that the assessee should be careful. 4. We have considered the rival submissions. A perusal of the assessment order shows that the assessee has cooperated in the assessment proceedings when the physical notice have been sent. The assessee has also categorically admitted that the notices were sent to the email address of the counsel. The assessee has also given the details of Odisha Government VAT Returns files. This being so, in the interest of justice, the issues in this appeal are restored to the file of AO for readjudication after granting adequate opportunity of being heard. ITA No.187/CTK/2024 3 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 25/06/2024. Sd/- (MANISH AGARWAL) Sd/- (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 25/06/2024 Prakash Kumar Mishra, Sr.P.S. 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- Anil Kumar Patra, Laxmi Bazar, Jobra College Sqr District – Cuttack-753003 2. प्रत्यथी / The Respondent- AO, Income Tax Department, National Faceless Assessment Centre, 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//