Ruturaj Samantara, Jatni V. ITO ,Khurda Ward, Khurda

ITA 198/CTK/2023

AI Insights

This case involves an appeal by the assessee, Ruturaj Samantara, against the order of the CIT(A), NFAC, Delhi, which was passed exparte without hearing the assessee. The assessee's representative argued that due to a lack of familiarity with the computer system, the assessee was unable to follow up on actions under the new faceless appeal scheme. The CIT(A) had previously issued several notices to the assessee, which went unanswered, leading to an exparte decision. The Tribunal found that despite the assessee's lack of response, in the interest of justice, a new opportunity to present the case should be granted.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300451 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 25-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: JAISH JOSHI
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Ruturaj Samantara, Plot No.519/1942, Gangapada, Near Gangeswar Temple, jatni, Khurda PAN/GIR No. (Appellant This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi ITBA/NFAC/S/250/2022 18. 2. Shri Jaish Joshi, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. 3. It was submitted by ld AR that the ld CIT(A), NFAC has passed order exparte without hearing the assessee. It was the submission that the assessee could not follow up action under the new faceless appeal scheme IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.198/CTK/2023 Assessment Year : 2017-18 Ruturaj Samantara, Plot No.519/1942, Gangapada, Near Gangeswar Temple, jatni, Khurda Vs. Income Tax Officer, Ward, Khurda PAN/GIR No.BUDPS 0037 F (Appellant) .. ( Respondent Assessee by : Shri Jaish Joshi, Advocate Revenue by : Shri S.C.Mohanty Date of Hearing : 27/07 Date of Pronouncement : 27/0 O R D E R This is an appeal filed by the assessee against the order of the ld , NFAC, Delhi dated 30.3.2023 ITBA/NFAC/S/250/2022-23/1051669986(1) for the assessment year Shri Jaish Joshi, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. It was submitted by ld AR that the ld CIT(A), NFAC has passed order exparte without hearing the assessee. It was the submission that the could not follow up action under the new faceless appeal scheme Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER Income Tax Officer, Ward, Respondent) Jaish Joshi, Advocate : Shri S.C.Mohanty, Sr DR 7/2023 /07/2023 This is an appeal filed by the assessee against the order of the ld in Appeal No. for the assessment year 2017- Shri Jaish Joshi, ld AR appeared for the assessee and Shri It was submitted by ld AR that the ld CIT(A), NFAC has passed order exparte without hearing the assessee. It was the submission that the could not follow up action under the new faceless appeal scheme ITA No.198/CTK/2023 Assessment Year : 2017-18 Page2 | 3 as he has no knowledge of operating the computer system. It was the submission that if one more opportunity is granted, the assessee would cooperate the ld CIT(A) for disposal of the appeal. 4. In reply, ld Sr DR submitted that several opportunities were afforded to the assessee but the assessee did not bother to respond the notices issued by ld CIT(A). 5. We have considered the rival submissions. The limited grievance of the assessee is against exparte disposal of the appeal by the ld CIT(A), NFAC. It was the submission by the ld AR that proper opportunity of hearing was not granted to the assessee in hearing of the appeal. Perusal of the impugned order shows that three opportunities have been granted to the assessee, but there was no response from the side of the assessee. It was in this backdrop that the ld CIT(A) decided to dispose of the appeal on the basis of material on record. The only reason given by the ld CIT(A) in the impugned order that the assessee has not filed any reply in support of its appeal nor has it filed any document to prove his side. Therefore, in the interest of justice, I am inclined to grant an opportunity to the assessee to represent his case before the ld CIT(A). Consequently, I set aside the impugned order of ld CIT (A) and restore the issues back to him for fresh adjudication after providing reasonable opportunity of being heard to the assessee. At the same time, I also direct the assessee to cooperate the ld ITA No.198/CTK/2023 Assessment Year : 2017-18 Page3 | 3 CIT(A) in finalization of the appellate proceedings. With these observations, the appeal is restored back to the file of the ld CIT(A). 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 27/07/2023. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 27/07/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Ruturaj Samantara, Plot No.519/1942, Gangapada, Near Gangeswar Temple, jatni, Khurda 2. The Respondent: Income Tax Officer, Ward, Khurda 3. The CIT(A)-, NFAC, Delhi 4. Pr.CIT-, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//