Shree Shyanjee COnstructions Private Limited, Bagdehi V. Asst. Commissioner of Income Tax, Sambalpur

ITA 192/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1397 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 26-06-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 25-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ADJOURNMENT PETITION
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Shree Shyanjee Construction Pvt Ltd., At Main Road, PO: Bagdehi, Dist: Jharsuguda 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 15/10072788 2. None appeared for is filed by the ld AR of the assessee to adjourn the appeal for 15 days on the ground that the C.A. of the assessee function. As it is noticed that the first appeal has been disposed of due to IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.192/CTK/2024 Assessment Year : 2015-16 Shree Shyanjee Construction Pvt Ltd., At- Main Road, PO: Bagdehi, Dist: Jharsuguda Vs. Asst. Commissioner of Income Tax, Sambalpur PAN/GIR No.AAJCS 0480 J (Appellant) .. ( Respondent Assessee by : Adjournment petition Revenue by : Shri Charan Dass, Sr Date of Hearing : 27/0 Date of Pronouncement : 27/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 18.1.2024 in Appeal No. for the assessment year 2015-16. appeared for the assessee. However, an adjournment petition is filed by the ld AR of the assessee to adjourn the appeal for 15 days on the ground that the C.A. of the assessee is pre-occupied in some family As it is noticed that the first appeal has been disposed of due to Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER Asst. Commissioner of Income Tax, Sambalpur Respondent) : 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. NFAC/2014- . However, an adjournment petition is filed by the ld AR of the assessee to adjourn the appeal for 15 days on occupied in some family As it is noticed that the first appeal has been disposed of due to ITA No.192/CTK/2024 Assessment Year : 2015-16 Page2 | 3 non-representation of the assessee, we reject the adjournment petition and proceed to dispose off the appeal. Shri Charan Dass, Sr. DR appeared for the revenue. 3. We have considered the submissions of ld Sr. DR. We have considered the rival submissions. A perusal of the impugned order clearly shows that the ld CIT(A) has issued four notices, as is evident from the order of the ld CIT(A) at page 2. As the documentary evidences in support of the claim were not furnished and due to non-compliance to the notices, the ld CIT(A) has passed the exparte order. Therefore, in the interest of justice, we set aside the order of the ld CIT(A) and remit the matter back to his file to readjudicate the issue after affording reasonable opportunities of hearing to the assessee. In the event, the assessee fails to make appearance before the ld CIT(A) with documentary evidence to substantiate his case, the ld CIT(A) is at liberty to dispose the appeal on merits and as per law. 4. In the result, appeal of the assessee stands allowed for statistical purposes. Order dictated and pronounced in the open court on 27/06/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 27/06/2024 B.K.Parida, SPS (OS) ITA No.192/CTK/2024 Assessment Year : 2015-16 Page3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.secretary Itat, cuttack 1. The Appellant : Shree Shyanjee Construction Pvt Ltd., At-Main Road, PO: Bagdehi, Dist: Jharsuguda 2. The Respondent: Asst. Commissioner of Income Tax, Sambalpur 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Sambalpur 5. DR, ITAT, 6. Guard file. //True Copy//