Dillip Kumar Sahoo, Niali V. ITO Paradeep Ward, Paradeep

ITA 210/CTK/2023

AI Insights

This case involves an appeal by Dillip Kumar Sahoo against the order of the CIT(A), NFAC, Delhi, concerning the assessment year 2014-15. The CIT(A) had passed an exparte order due to the non-appearance of the assessee in response to multiple notices. The Tribunal noted the absence of the assessee's representation both at the CIT(A) level and before the Tribunal. However, prioritizing natural justice, the Tribunal decided to set aside the CIT(A)'s order and remand the case for a fresh decision, allowing the assessee another opportunity to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300420 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 28-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Dillip Kumar Sahoo, X Sadansa, Kapasi, Niali, Dist: Cuttack PAN/GIR No. (Appellant This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi 23/1051477399 2. None appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. 3. I have heard ld Sr. DR. A perusal of the impugned order clearly shows that the ld CIT(A) has passed the order exparte not respond the notice IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.210/CTK/2023 Assessment Year : 2014-15 Dillip Kumar Sahoo, X Sadansa, Kapasi, Niali, Dist: Vs. ITO, Paradeep paradeep, Dist: Jagatsinghpur PAN/GIR No.DWBPS 4286 N (Appellant) .. ( Respondent Assessee by : NONE Revenue by : Shri S.C.Mohanty Date of Hearing : 14/08 Date of Pronouncement : 14/0 O R D E R This is an appeal filed by the assessee against the order of the ld , NFAC, Delhi dated 28.3.2023 in Appeal No.ITBA/NFAC/S/250/2022 7399(1) for the assessment year 2014-15. None appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. have heard ld Sr. DR. A perusal of the impugned order clearly shows that the ld CIT(A) has passed the order exparte t respond the notices of hearing, as is evident from the order of the Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER Paradeep Ward, paradeep, Dist: Jagatsinghpur Respondent) : Shri S.C.Mohanty, Sr DR 8/2023 /08/2023 This is an appeal filed by the assessee against the order of the ld ITBA/NFAC/S/250/2022- None appeared for the assessee and Shri S.C.Mohanty, ld Sr DR have heard ld Sr. DR. A perusal of the impugned order clearly shows that the ld CIT(A) has passed the order exparte as the assessee did , as is evident from the order of the ITA No.210/CTK/2023 Assessment Year : 2014-15 Page2 | 3 CIT(A) i.e. on 27.1.2021, 11.1.2022, 15.6.2022, 7.11.2022 and 11.1.2023. Further, the ld CIT(A) has not passed the order on merits. Even before the Tribunal, the assessee has not appeared to putforth its grievances. However, in the interest of natural justice and fair play, I consider it reasonable to provide one more opportunity to the assessee to represent his case before the ld. CIT and accordingly, I set aside the order of the ld CIT(A) and restore the issues to his file to decide afresh as per law after providing a reasonable opportunity of being heard to the assessee. Simultaneously, I direct the assessee to appear before the ld CIT(A) and furnish the relevant documents and materials, as he deems necessary for proper adjudication of the appeal. If the assessee fails to appear before the ld CIT(A), the ld CIT(A) is at liberty to dispose of the appeal on merits. 4. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 14/08/2023. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 14/08/2023 B.K.Parida, SPS (OS) ITA No.210/CTK/2023 Assessment Year : 2014-15 Page3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Dillip Kumar Sahoo, X Sadansa, Kapasi, Niali, Dist: Cuttack 2. The Respondent: ITO, Paradeep Ward, paradeep, Dist: Jagatsinghpur 3. The CIT(A)-NFAC, Delhi, 4. Pr.CIT-, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//