M/s. Chaitanya Industries Pvt. Ltd., Jajpur V. ACIT Circle 1(1), Cuttack

ITA 19/CTK/2023

AI Insights

The case involves appeals filed by M/s. Chaitanya Industries Pvt Ltd. against the orders of the ld CIT(A), NFAC, Delhi for the assessment years 2012-13 and 2014-15. The appeals were dismissed by the CIT(A) on the grounds of non-compliance with the notice of hearing. The assessee argued that the compliance portal was disabled, preventing them from submitting their compliance, which they claimed deprived them of natural justice. The Tribunal, after considering the circumstances and the principles of natural justice, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300371 (ITAT-CUTTACK)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 26-06-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 26-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND M/s. Chaitanya Industries Pvt Ltd., At: Chorda, PO: Jajpur Road, Dist: Jajpur PAN/GIR No (Appellant Per Bench These are of the ld CIT(A) No.ITBA/NFAC/S/250/2022 2012-13 and for the assessment year 2014 2. None appeared for the assessee and Shri S.C.Mohanty, ld Sr appeared for the revenue. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK (Through virtual hearing) BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos.18 to 19/CTK/2023 Assessment Year : 2012-13 ITA No.20/CTK/2023 Assessment Year: 2014-15 M/s. Chaitanya Industries Pvt Ltd., At: Chorda, PO: Jajpur Road, Dist: Jajpur Vs. ACIT, Circle Cuttack PAN/GIR No.AACCC 7-61 L (Appellant) .. ( Respondent Assessee by : None(Adjournment petition) Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 27 /0 Date of Pronouncement : 27 /0 O R D E R These are appeals filed by the assessee against the of the ld CIT(A), NFAC, Delhi dated 29.11.2022 /NFAC/S/250/2022-23/1047689634(1)(1) for the assessment year and for the assessment year 2014-15. appeared for the assessee and Shri S.C.Mohanty, ld Sr appeared for the revenue. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER 23 ACIT, Circle-1(1), Respondent) (Adjournment petition) : Shri S.C.Mohanty, Sr DR 06/2023 /06/2023 filed by the assessee against the separate orders 29.11.2022 in Appeal for the assessment year appeared for the assessee and Shri S.C.Mohanty, ld Sr DR ITA No.18/CTK/2023 Assessment Year : 2012-13 Page2 | 3 3. In these case, an adjournment petition dated 23.6.2023 is filed by the A.R. of the assessee on the ground of illness. We reject the adjournment petition and proceed to decide the appeals after hearing ld Sr DR. 4. We have heard ld Sr DR and perused the appeal folders. A perusal of the impugned orders clearly show that the ld CIT(A) has dismissed the appeals on the ground of non-compliance of notice of hearing without considering the merits of the case. In the grounds of appeal, the assessee has stated that as the response compliance portal was disabled, the assessee could not submit the compliance before the ld CIT(A), NFAC, hence the assessee was deprived of natural justice. Considering the totality of the facts and circumstances of the case and also that the assessee was not provided opportunity to present its case before the ld CIT(A), in the interest of justice, the order of the ld CIT(A) is set aside and same is restored to his file for fresh hearing. The assessee is directed to co-operate with the ld CIT(A) for adjudication afresh by the ld CIT(A). 5. In the result, appeals of the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 27/06/2023. SD/- SD/- (Rajesh Kumar) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER ITA No.18/CTK/2023 Assessment Year : 2012-13 Page3 | 3 Cuttack; Dated 27/06/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : M/s. Shree Shyamjee Constructions Pvt Ltd., AT/PO: Bagdehi,Dist: Jharsuguda 2. The Respondent: ITO, TDS, Sambalpur 3. The CIT(A)-, NFAC, Delhi 4. Pr.CIT-, Sambalpur 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//