PRADIP KUMAR NAYAK, Nuagaon V. Assessment Unit Income Tax Department, Delhi

ITA 203/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0599 (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: 2016-2017
• 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.203/C TK/2024 (ननधाारण वषा / Asses s m ent Year : 2016-2017) Pradip Kumar Nayak, Nuagaon Potaldiha, Nudadiha Kapyipada, Mayurbhanj Vs Assessment Unit, Income Tax Department, Delhi PAN No. :AFQPN 1410 A (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Rajat Kar, Advocate 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 CIT(A), National Faceless Appeal Centre (NFAC), Delhi, passed in I.T.Appeal No.ITBA/NFAC/S/250/2023- 24/1061714127(1), for the assessment year 2016-2017. 2. Ld. AR submitted that 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 various additions. Ld. AR submitted that the assessee before the ld. CIT(A) has filed 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. ITA No.203/CTK/2024 2 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 the assessment order clearly shows that the assessee could not furnish the details as asked for by the AO during the course of assessment proceedings. Further on perusal of the order of the ld. CIT(A), clearly shows that the assessee could not produce any evidences to substantiate his claim. As no compliance has been made before the ld. AO during the course of assessment proceedings, nor the assessee could submit any documentary evidences regarding his claim before the ld. CIT(A), therefore, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication after granting the assessee adequate opportunities of being heard. The assessee is directed to produce all the evidences to substantiate his claim during the readjudication proceedings before the ld. AO. 5. 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. ITA No.203/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- Pradip Kumar Nayak, Nuagaon Potaldiha, Nudadiha Kapyipada, Mayurbhanj 2. प्रत्यथी / The Respondent- Assessment Unit, Income Tax Department, Delhi 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//