Subash Chandra Mohanty, Cuttack V. ITO Ward-1(1), Cuttack

ITA 206/CTK/2023

AI Insights

This case involves an appeal by Subash Chandra Mohanty against the order of the CIT(A), NFAC, Delhi, concerning the assessment year 2017-18. The appeal was initially hindered by the non-appearance of the assessee's representative due to urgent commitments at the Supreme Court. The Tribunal noted the repeated absence of the necessary documents and compliance from the assessee despite multiple adjournments. The Senior Departmental Representative (DR) highlighted the non-production of books of account before the AO and CIT(A). However, the Tribunal observed that the financial statements submitted were prepared and signed by a Chartered Accountant, implying the existence of books of account. Consequently, the Tribunal restored the matter to the AO for re-adjudication, emphasizing the need for a fair opportunity for the assessee to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300468 (ITAT-CUTTACK)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 17-10-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 28-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Subash Chandra Gundarpur, College Square, Cuttack PAN/GIR No. (Appellant This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi 23/1047529351(1) 2. None represented on behalf of the adjournment petition dated 16.10.2023 has been submitted by ld AR, wherein, it is stated that the appellant is a Central Government Counsel presently staying at New Delhi due to some urgent cases before the Hon’ble Apex Court and the the ld counsel needs time. The reason given by ld AR for seeking time is IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.206/CTK/2023 Assessment Year : 2017-18 Subash Chandra Mohanty, Gundarpur, College Square, Vs. ITO, Ward 1(1), Cuttack PAN/GIR No.AKUPM 1869 R (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri Charan Dass, Date of Hearing : 18/10 Date of Pronouncement : 18/10 O R D E R This is an appeal filed by the assessee against the order of the ld A), NFAC, Delhi dated 21.11.202 in Appeal No. 23/1047529351(1) for the assessment year 2017-18. None represented on behalf of the assessee. However, an adjournment petition dated 16.10.2023 has been submitted by ld AR, wherein, it is stated that the appellant is a Central Government Counsel presently staying at New Delhi due to some urgent cases before the Hon’ble Apex Court and the relevant documents are lying with him and, therefore, the ld counsel needs time. The reason given by ld AR for seeking time is Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER ITO, Ward 1(1), Respondent) : Shri Charan Dass, Sr DR 10/2023 /10/2023 This is an appeal filed by the assessee against the order of the ld in Appeal No.ITBA/NFAC/S/250/02- assessee. However, an adjournment petition dated 16.10.2023 has been submitted by ld AR, wherein, it is stated that the appellant is a Central Government Counsel presently staying at New Delhi due to some urgent cases before the Hon’ble relevant documents are lying with him and, therefore, the ld counsel needs time. The reason given by ld AR for seeking time is ITA No.206/CTK/2023 Assessment Year : 2017-18 Page2 | 3 found to be not justified insofar as the appeal has been filed by the assessee on 30.5.2023 and the appeal has been posted for hearing on three occasions and even after giving so much of time, the ld counsel for the assessee has not found this reasonable to collect the requisite documents for making submissions in respect of this appeal. Consequently, the adjournment petition filed by the assessee stands rejected and the appeal disposed off. 3. A perusal of the assessment order clearly shows that the Assessing officer only talks profession of the assessee and does not specify anything as to the nature of the profession of the assessee. Ld Sr DR has submitted that the assessee has not produced the books of account before the Assessing officer and, therefore, it should be treated as a case of non- maintenance of books. It was the submission that these books have not been produced before the ld CIT(A). However, ld Sr DR did place before me the copy of balance sheet and profit and loss account filed by the assessee, which is also seems to be prepared and signed by a C.A. Obviously, if such is a case, there must be books of account in respect of the assessee. This being so, as admittedly there is no compliance before the AO and ld CIT(A) for production of necessary evidences, in the interest of justice, the issues in this appeal are restored to the file of the AO for re- adjudication after granting the assessee adeaute opportunity of hearing. ITA No.206/CTK/2023 Assessment Year : 2017-18 Page3 | 3 4. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 18/10/2023. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 18/10/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Subash Chandra Mohanty, Gundarpur, College Square, Cuttack 2. The Respondent: ITO, Ward 1(1), Cuttack 3. The CIT(A)-NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//