MANORANJAN MOHAPATRA, ADASPUR V. INCOME TAX OFFICER, WARD-2(3), BHUBANESWAR

ITA 230/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5741 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 3 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: 18-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

sआयकर अऩीऱीय अधधकरण, “एस.एम.सी” न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अऩीऱ सं/ITA No.230/C TK/2024 (ननधाारण वषा / Asses s m ent Year :2017-2 018) Manoranjan Mohapatra, C/o: J.S. Enterprisers, At/PO: Adaspur, Dist : Cuttack, Odisha-754011 Vs ITO, Ward-2(3), Bhubaneswar PAN No. :AGEPM 8738 K (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri N.R.Biswal, CA राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 22/07/2024 घोषणा की तारीख/Date of Pronouncement : 22/07/2024 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 20.03.2024 in DIN & Order No.ITBA/NFAC/S/250/2023-24/1062988162(1) for the assessment year 2017-2018. 2. It was submitted by the ld. AR that the AO had initiated the assessment proceedings in the case of the assessee for the limited purpose of verifying the issue that there was substantial cash deposit in the bank account during the year. It was the submission that the AO went beyond the issue and all the details were submitted before the AO. It was the submission that in appeal before the ld. CIT(A) the assessee had filed various evidences which had not been considered by the ld. CIT(A). It was the submission that the findings of the ld. CIT(A) in para 5.3 of his ITA No.230/CTK/2024 2 order was erroneous insofar as substantial proof in the form of audited profit and loss account, balance sheet, written submissions and orders of the appellate authorities, which were filed in the course of hearing, were not considered by the ld. CIT(A). 3. In reply, ld.Sr.DR submitted that the documents produced by the ld. AR was only that some evidences had been filed before the ld. CIT(A). What is the nature of those documents have not been shown. It was the submissions that the ld. CIT(A) has considered all the issues and the assessee has not been able to substantiate the written submission filed before the ld. CIT(A). 4. We have considered the rival submissions. A perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has categorically mentioned that no corroborative evidence have been filed by the assessee to substantiate its claim. In fact, though the ld. CIT(A) mentions that submissions have been made by the appellant, there is no mention that what are the submissions made by the appellant. Ld. CIT(A) has only extracted the statement of facts, grounds of appeal filed by the assessee and the assessment order and nothing else. This being so, in the interest of justice, the issues in this appeal are required for readjudication at the end of the ld. CIT(A). 5. Coming to the submission of the ld. AR that the assessment was under limited scrutiny. I am not in agreement with the same, insofar as there is no mention in the assessment order that the assessment was under limited scrutiny. The assessment order mentions that the case was taken for scrutiny because there was substantial cash deposit in bank ITA No.230/CTK/2024 3 account during the relevant year. This does not lead to limited scrutiny. In these circumstances, in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard. 6. In the result, appeal of the assessee is partly allowed for statistical purposes.. Order dictated and pronounced in the open court on 22/07/2024. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 22/07/2024 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Cop.y of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- Manoranjan Mohapatra, C/o: J.S. Enterprisers, At/PO: Adaspur, Dist : Cuttack, Odisha-754011 2. प्रत्यथी / The Respondent- ITO, Ward-2(3), Bhubaneswar 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यावऩत प्रयत //True Copy//