MANORANJAN MALLICK, KENDRAPARA V. INCOME TAX OFFICER, WARD, KENDRAPARA, KENDRAPARA

ITA 190/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6325 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 24-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

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.190/C TK/2024 (ननधाारण वषा / Asses s m ent Year : 2017-2018) Manoranjan Mallick S/o: Jadunath Mallick, Chatrapatana, Kendrapara-11 Vs ITO, Ward Kendrapara, Kendrapara PAN No. :BKOPM 8159 H (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri Charan Dass, Sr. DR स ु नवाई की तारीख / Date of Hearing : 26/04/2024 घोषणा की तारीख/Date of Pronouncement : 26/04/2024 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 15.02.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, passed in I.T.Appeal No.ITBA/NFAC/S/250/2023- 24/1060951245(1), for the assessment year 2017-2018. 2. Ld. AR submitted that the assessee is engaged in the business of SIM & mobile recharge vouchers under name & style of M/s Baladevjew Trader at Chatarpatna, Kendrapara. During the course of assessment proceedings, the AO asked the assessee certain details regarding his claim, however, the assessee could not submit the documentary evidence before the AO, resulting into making additions on account of unexplained money and excess credits found in the bank account of the assessee. Ld. AR submitted that the assessee before the ld. CIT(A) assessee has filed ITA No.190/CTK/2024 2 statement of facts along with grounds of appeal but the ld. CIT(A) without considering the same dismissed the appeal of the assessee. Therefore, the ld. AR prayed that one more opportunity may be provided to the assessee to represent its case and substantiate its claim before the AO. 3. In reply, ld. Sr. DR vehemently supported the orders of the ld. CIT(A) and the ld. AO. It was the submission that restoring the matter to the file of AO would be, in fact, giving the assessee a second round which should not be granted. 4. We have considered the rival submissions. A perusal of para 4 the impugned order passed by the ld. CIT(A), shows that the notices were issued to the assessee, however, the assessee did not response to the same, neither any reply has been filed by the assessee. Looking to the facts and circumstances of the case as well as the prayer of the ld. AR of the assessee, we restore the issues to the file of ld. AO for readjudication afresh, subject to a cost of Rs.2,000/-(Rupees Two Thousand only) to be deposited by the assessee under the head “others” in ITNS Challan 280 in the Account No.500. The assessee is directed to cooperate with the AO providing documentary evidence to substantiate its claim, positively. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 26/04/2024. Sd/- (GEORGE MATHAN) Sd/- (MANISH AGARWAL) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य/ ACCOUNTANT MEMBER कटक Cuttack; ददनाांक Dated 26/04/2024 Prakash Kumar Mishra, Sr.P.S. ITA No.190/CTK/2024 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- Manoranjan Mallick S/o: Jadunath Mallick, Chatrapatana, Kendrapara-11 2. प्रत्यथी / The Respondent- ITO, Ward Kendrapara, Kendrapara 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//