Dilip Kumar Nanda, Bhubaneswar V. ITO Ward-2(4), Bhubaneswar

ITA 21/CTK/2023

AI Insights

This case involves an appeal by Mr. Dilip Kumar Nanda against the order of the CIT(A), NFAC, Delhi, concerning the assessment year 2016-17. The primary contention was the type of land owned by the assessee, which was classified by the Assessing Officer based on a R.I. report as non-agricultural, affecting the tax assessment. The assessee argued that the land is 'itabhati' and should be considered agricultural, thus not subject to certain taxes. The CIT(A) had previously dismissed the appeal due to non-submission of required documents by the assessee, despite multiple opportunities given. The Tribunal, after hearing both parties, decided to restore the matter to the CIT(A) for a fresh examination, emphasizing the need for a fair opportunity for the assessee to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300440 (ITAT-CUTTACK)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 16-07-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 29-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Mr Dilip Kumar Nanda, Plot No.A-20, HIG Duplex, Phase-II, Pokhariput, PO: Palashpalli, Bhubaneswar. PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi No.ITBA/NFAC/S/250/2022 2016-17. 2. Shri Natabar Panda, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL GIRISH AGRAWAL, ACCOUNTANT MEMBER S.A. No.4/CTK/2023 ITA No.21/CTK/2023 Assessment Year : 2016-17 Mr Dilip Kumar Nanda, Plot 20, HIG Duplex, II, Pokhariput, PO: Palashpalli, Bhubaneswar. Vs. ITO, Ward Bubaneswar PAN/GIR No.AAFPN 4306 B (Appellant) .. ( Respondent Assessee by : Shri Natabar Panda Revenue by : Shri S.C.Mohanty Date of Hearing : 17/07 Date of Pronouncement : 17/0 O R D E R This is an appeal filed by the assessee against the order of the ld A), NFAC, Delhi dated 10.11.2022 ITBA/NFAC/S/250/2022-23/1047218704(1) for the assessment year Shri Natabar Panda, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. Page1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER AND WAL, ACCOUNTANT MEMBER ITO, Ward-2(4), Bubaneswar Respondent) Panda, AR : Shri S.C.Mohanty, Sr DR 7/2023 /07/2023 This is an appeal filed by the assessee against the order of the ld 10.11.2022 in Appeal for the assessment year Shri Natabar Panda, ld AR appeared for the assessee and Shri S.A. No.4/CTK/2023 ITA No.21/CTK/2023 Assessment Year : 2016-17 Page2 | 4 3. It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee without giving adequte opportunity. It was the submission that even the Assessing Officer has passed the assessment order on the basis of R.I. report regarding the kisam of the land, which was not confronted to the assessee. It was the prayer that if another opportunity is given to the assessee, he would adduce all such evidences before the ld CIT(A) for proper adjudication of the appeal. 4. In reply, ld Sr DR supported the order of the Assessing Officer and ld CIT(A). It was the submission that even the ld CIT(A) has afforded several opportunities but the assessee did not respond to the same. 5. We have heard the rival submissions. Perusal of the impugned order of the ld CIT(A) clearly shows that the ld CIT(A) has given four opportunities on 29.1.2021,31.5.2021, 11.11.2021 and 22.4.2022 as is evident from his order but the assessee could not represent his case by uploading written submission alongwith supporting documents. Ld AR submitted that the type of the disputed land is ‘itabhati’ and not homestead land, hence, it can be treated as agricultural land. No opportunity was allowed to the assessee to confront as to whether the land is agricultural land or homestead land. It is on the basis of the R.I. report, which is behind the back of the assessee. No doubt the non-submissions of the documents were attributable to the assessee. However, before us, ld AR undertakes that if one more opportunity is allowed, the assessee would S.A. No.4/CTK/2023 ITA No.21/CTK/2023 Assessment Year : 2016-17 Page3 | 4 produce all such evidences, as are required by the ld CIT(A) for fresh adjudication of the appeal. Considering the non-compliance made by the assessee before the ld CIT(A), a cost of Rs.1000/- is being levied on the assessee. Subject to the assessee paying the cost of Rs.1,000/- under the head “others” to be paid online and production of the receipt, the issues in this appeal are restored to the file of the CIT(A) for fresh adjudication. The assessee shall not be entitled to the benefit of the cost as tax, fees, penalty or any other form in any of the assessment years. 6. The assessee has filed stay petition being S.A. No.4/CTK/2023 to stay the demand raised on the assessee on the ground that the assessee is suffering from acute financial hardship. As we have restored the issue to the file of the ld CIT(A) while adjudicating the quantum appeal, the stay petition filed by the assessee stands dismissed. 7. In the result, Stay petition filed by the assessee is dismissed and the appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 17/07/2023. SD/- SD/- (Girish Agrawal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 17/07/2023 B.K.Parida, SPS (OS) S.A. No.4/CTK/2023 ITA No.21/CTK/2023 Assessment Year : 2016-17 Page4 | 4 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Mr Dilip Kumar Nanda, Plot No.A-20, HIG Duplex, Phase-II, Pokhariput, PO: Palashpalli, Bhubaneswar 2. The Respondent: , ITO WARD-2(4), Bhubaneswar 3. The CIT(A)-, NFAC, Delhi 4. Pr.CIT-, Bubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//