ADARSH KUMAR AGRAWAL, KANTABANJI V. ITO, BALANGIR

ITA 197/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6256 (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: 2014-2015
• Appeal Filed On: 25-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: WITHDRAWAL PETITION

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Adarsh Kumar Agarwal, S/O. Binod Agrawal, Ward No.4, Kantabanji, Bolangir 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 14/10135470 2. None represented on behalf of the assessee. However, an adjournment petition dated 25 AR of the assessee the appellant is facing significant health challenges. As the ld CIT(A) has disposed off the appeal without hearing the assessee, we reject the IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.197/CTK/2024 Assessment Year : 2014-15 Adarsh Kumar Agarwal, S/O. Binod Agrawal, Ward No.4, Kantabanji, Bolangir Vs. ITO, Bolangir PAN/GIR No.AGDPA 7000 R (Appellant) .. ( Respondent Assessee by : Withdrawal 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 19.9.2023 in Appeal No. for the assessment year 2014-15. None represented on behalf of the assessee. However, an adjournment petition dated 25 th June, 2024 is placed on record, wherein, AR of the assessee has requested to adjourn the appeal on the ground that the appellant is facing significant health challenges. As the ld CIT(A) has disposed off the appeal without hearing the assessee, we reject the Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER ITO, Bolangir Respondent) : Withdrawal 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/2013- None represented on behalf of the assessee. However, an is placed on record, wherein, ld has requested to adjourn the appeal on the ground that the appellant is facing significant health challenges. As the ld CIT(A) has disposed off the appeal without hearing the assessee, we reject the ITA No.197/CTK/2024 Assessment Year : 2014-15 Page2 | 3 adjournment petition and admit the appeal for hearing. Shri Charan Dass, ld Sr DR appeared for the revenue. 3. We have heard ld Sr DR and perused the record of the case. A perusal of the impugned order shows that the ld CIT(A) has dismissed the appeal due to non-compliance of notices issued to the assessee. It is noticed that the ld CIT(A) has given four opportunities to the assessee, as is evident from the page 5 of the order, to represent his case with documentary evidences. As no compliance was made, the ld CIT(A) dismissed the appeal due to non-representation by the assessee. As the issue in the appeal relates to confirmation of penalty imposed u/s.271(1)(c), in the interest of justice and to give more opportunity to the assessee to represent his case, the issue in this appeal is restored to the file of the ld CIT(A) for fresh consideration after giving due opportunity of hearing to the assessee. If the assessee fails to appear in the set aside proceedings, liberty is also given to the ld CIT(A), to decide the appeal on merits as per law. 4. In the result, appeal of the assessee stands partly 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 ITA No.197/CTK/2024 Assessment Year : 2014-15 Page3 | 3 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Adarsh Kumar Agarwal, S/O. Binod Agrawal, Ward No.4, Kantabanji, Bolangir 2. The respondent: ITO, Bolangir 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Sambalpur 5. DR, ITAT, 6. Guard file. //True Copy//