SMEC (INDIA) PRIVATE LIMITED, DWARKA, DELHI V. INCOME TAX OFFICER, BHUBANESWAR

ITA 202/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5462 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 30-07-2024
• Assessment Year: 2020-2021
• Appeal Filed On: 28-04-2024
• 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.202/C TK/2024 (ननधाारण वषा / Asses s m ent Year : 2020-2021) SMEC (India) Private Limited 225, Plot No.10, Pocket No.7, Vardhman Bahnhof Plaza, Sector-12, Dwarka, Delhi Vs ITO, Bhubaneswar PAN No. :AABCS 5267 K (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Sanjay Kumar, CIT-DR स ु नवाई की तारीख / Date of Hearing : 31/07/2024 घोषणा की तारीख/Date of Pronouncement : 31/07/2024 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 29.02.2024, passed by the Addl./JCIT(A)-2, Office of the CIT(A), Ludhiana, passed in I.T.Appeal No.ITBA/APL/S/250/2023- 24/1061780772(1), for the assessment year 2020-2021. 2. None appeared on behalf of the assessee. Shri Sanjay Kumar, CIT- DR appeared on behalf of the revenue. 3. At the outset, a perusal of the para 4 at page 7 of ld. CIT(A)’s order, clearly shows that notices were issued to the assessee by the ld. CIT(A), however, no compliance has been made by the assessee during the appellate proceedings. As no compliance has been made before the ld. CIT(A), therefore, in the interest of justice, the issues in this appeal are ITA No.202/CTK/2024 2 restored to the file of the ld. CIT(A) for readjudication after granting the assessee adequate opportunities to substantiate its claim. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 31/07/2024. Sd/- (MANISH AGARWAL) Sd/- (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 31/07/2024 Prakash Kumar Mishra, Sr.P.S. 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- SMEC (India) Private Limited 225, Plot No.10, Pocket No.7, Vardhman Bahnhof Plaza, Sector-12, Dwarka, Delhi 2. प्रत्यथी / The Respondent- DCIT, Circle-1(1), Bhubaneswar 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//