Nitushree Patra, Paniapada V. DCIT ASMNT Circle-2, Cuttack

ITA 222/CTK/2023

AI Insights

This case involves an appeal by Nitushree Patra against the order of the CIT (A), NFAC, Delhi, concerning an assessment under section 144 of the Income Tax Act for the assessment year 2017-18. The appeal was initially time-barred by 144 days due to the assessee's medical issues, which were later condoned by the Tribunal. The primary contention was that the CIT (A) had passed an exparte order without providing an opportunity to the assessee, violating principles of natural justice. The Tribunal found merit in the assessee's request for another opportunity to present her case and thus decided to set aside the CIT (A)'s order and remand the matter back to the Assessing Officer.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300373 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 20-08-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 08-06-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND Nitushree Patra, At: Paniapada, PO: Aruinodaya Market, Link Road, Cuttack PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee aga CIT(A), NFAC, Delhi, No.ITBA/NFAC/S/250/2023 under section 144 of the Act 2. Shri P.K.Mishra S.C.Mohanty, ld Sr DR appeared for the revenue. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK (Through virtual hearing) BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.222/CTK/2023 Assessment Year : 2017-18 Nitushree Patra, At: Paniapada, PO: Aruinodaya Market, Link Road, Cuttack Vs. DCIT, ASMNT Circle 2(1), Cuttack PAN/GIR No.AGKPP 1787 B (Appellant) .. ( Respondent Assessee by : Shri P.K.Mishra Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 21/08 Date of Pronouncement : 21/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi, dated 17.11.2022 /NFAC/S/250/2023-24/1047472507(1), in the matter of assessment under section 144 of the Act for the assessment year P.K.Mishra, 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, JUDICIAL MEMBER , ACCOUNTANT MEMBER DCIT, ASMNT Circle 2(1), Respondent) P.K.Mishra, AR S.C.Mohanty, Sr DR 8/2023 /08/2023 inst the order of the ld 17.11.2022 in Appeal 24/1047472507(1), in the matter of assessment for the assessment year 2017-18. , ld AR appeared for the assessee and Shri ITA No.222/CTK/2023 Assessment Year : 2017-18 Page2 | 4 3. The appeal is time barred by 144 days. The assessee has filed condonation petition dated 9.6.2023 supported by an affidavit alongwith medical prescription for condoning the delay. It is stated that though the order of the ld CIT(A) is 17.11.2022 but there was no physical service of the order to the assessee. It is stated that the assessee being a lady was suffering from diabetic related neuro problem and also under treatment from 5.12.2022 to 25.5.2023. When the assessee gets partial relief and started to recover from the illness, she could know that the passing of the order of the ld CIT(A) on 8.6.2023. Thereafter, she contacted her counsel to prepare the appeal. It was in backdrop that the appeal was delayed by 144 days. It is stated that the delay be condoned. Ld Sr DR has no objection to the prayer of the assessee. Therefore, we condone the delay of 144 days in filing the appeal and decide to hear the appeal on merits. 4. It was submitted by ld AR that the ld CIT(A) has passed the exparte order without giving an opportunity to the assessee, which is gross violation of natural justice. He submitted that the ld CIT(A) has not also passed the order on merits. He prayed that if one more opportunity is granted, the assessee would assist the ld CIT(A) in disposal of the appeal. 5. In reply, ld Sr DR submitted that several opportunities have been provided by the ld CIT(A) as is evident from the impugned order. Hence, no purpose would be served if the matter is restored to the file of the ld CIT(A). He submitted that before the Assessing Officer also, the assessee ITA No.222/CTK/2023 Assessment Year : 2017-18 Page3 | 4 did not respond to the notices, therefore, the assessment order has been passed exparte u/s.144 of the Act. 6. We have heard the rival submissions. A perusal of the impugned order shows that the CIT (A) has dismissed the appeal of the assessee exparte as the assessee failed to appear before him without considering the issue on merits. We also observe that the Assessing Officer has passed order u/s.144 of the Act. Before us, ld AR has prayed that one more opportunity be granted to substantiate its case. Therefore, in the interest of justice, we set aside the order of the CIT (A) and restore the appeal to the file of the Assessing Officer and direct him to pass a fresh assessment order after allowing proper opportunity to the assessee in accordance with law. 7. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 21/08/2023. Sd/- sd/- (Rajesh Kumar) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 21/08/2023 B.K.Parida, SPS (OS) ITA No.222/CTK/2023 Assessment Year : 2017-18 Page4 | 4 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. Appellabnt: Nitushree Patra, At: Paniapada, PO: Aruinodaya Market, Link Road, Cuttack 2. The Respondent: DCIT, ASMNT Circle 2(1), Cuttack 3. The CIT(A), NFAC, Delhi 4. Pr.CIT-, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//