Mr. Sailendra Kumar Sahoo, Bhadrak V. ITO, Bhadrak

ITA 211/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0879 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 21-07-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 02-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Mr Sailendra Kumar S/O. Nabaghan Sahoo, Ghanteswar, Rajagurupur, Bhadrak PAN/GIR No (Appellant This is an appeal filed by the assessee aga CIT(A), NFAC, Delhi Cuttack/10362/2019 2. Shri B.R.Panda ld Sr DR represented on behalf of the revenue. 3. It was submitted by ld AR that the ld CIT(A) has passed the impugned order on the basis of damaged files submitted before him, considering the it as non IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.211/CTK/2024 Assessment Year : 2017-18 Mr Sailendra Kumar Sahoo, S/O. Nabaghan Sahoo, Ghanteswar, Rajagurupur, Vs. Income Tax Officer, Bhadrak PAN/GIR No.BELPS 1321 C (Appellant) .. ( Respondent Assessee by : Shri B.R.Panda, Adv Revenue by : Shri S.C.Mohanty, Date of Hearing : 22/0 Date of Pronouncement : 22/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 29.2.2024 in Appeal No. Cuttack/10362/2019-20 for the assessment year 2017- B.R.Panda, ld AR appeared for the assessee. Shri represented on behalf of the revenue. It was submitted by ld AR that the ld CIT(A) has passed the impugned order on the basis of damaged files submitted before him, the it as non-responsible behavior on the part of the assessee. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER Income Tax Officer, Bhadrak Respondent) B.R.Panda, Adv ld Sr DR 07/2024 /07/2024 inst the order of the ld in Appeal No.CIT(A), -18. the assessee. Shri S.C.Mohanty, It was submitted by ld AR that the ld CIT(A) has passed the impugned order on the basis of damaged files submitted before him, responsible behavior on the part of the assessee. ITA No.211/CTK/2024 Assessment Year : 2017-18 Page2 | 3 It was the submission that even the Assessing Officer has passed order u/s.144 of the Act due to non-representation before him by the assessee. It was the submission by ld AR that the matter be restored back to the file of the Assessing officer and the assessee will cooperate in the set aside proceedings with all documentary evidence. 4. In reply, ld Sr DR supported the order of ld AO and ld CIT(A). 5. We have considered the rival submissions. A perusal of the impugned order clearly shows that the ld CIT(A) has passed the order on the basis of damaged files uploaded by the assessee in response to notice. A perusal of the assessment order also shows that the Assessing Officer has passed the order u/s.144 of the Act due to non-representation by the assessee before him. Therefore, in the interest of justice, the issues in the appeal are restored to the file of the Assessing Officer for fresh adjudication as per law and after affording reasonable opportunity of hearing to the assessee. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes . Order dictated and pronounced in the open court on 26/06/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 22/07/2024 ITA No.211/CTK/2024 Assessment Year : 2017-18 Page3 | 3 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Mr Sailendra Kumar Sahoo, S/O. Nabaghan Sahoo, Ghanteswar, Rajagurupur, Bhadrak 2. The Respondent: Income Tax Officer, Bhadrak 3. The CIT(A0, NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//