M S INFRAENGINEERS PRIVATE LIMITED, CUTTACK V. Asst. Commissioner of Income Tax, Circle 2(1), Cuttack, Cuttack

ITA 241/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0704 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 28-07-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 26-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL M S Infra Engineers Pvt ltd., Near Balashram, Nuapada, Cuttack PAN/GIR No (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated No.CIT(A),Cuttack/10377/2016 2. Shri Purnendu Bhusan Mohanty, Shri S.C.Mohanty, Sr. 3. It was submitted by ld AR that the ld CIT( appeal of the assessee exparte without giving adequate opportunity of IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.241/CTK/2024 Assessment Year : 2012-13 M S Infra Engineers Pvt ltd., Near Balashram, Nuapada, Vs. Asst. Commissioner of Income Tax, Circle 2(1), Cuttack PAN/GIR No.AAHCM 3587 C (Appellant) .. ( Respondent Assessee by : Shri Purnendu Bhusan Mohanty, CA Revenue by : Shri S.C.Mohanty Date of Hearing : 29/0 Date of Pronouncement : 29/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 28.3.2024 CIT(A),Cuttack/10377/2016-17 for the assessment year Purnendu Bhusan Mohanty, ld AR appeared for S.C.Mohanty, Sr. DR appeared for the revenue. It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee exparte without giving adequate opportunity of Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER Asst. Commissioner of Income Tax, Circle 2(1), Respondent) Purnendu Bhusan Mohanty, CA : Shri S.C.Mohanty, Sr DR 07/2024 /07/2024 This is an appeal filed by the assessee against the order of the ld 28.3.2024 in Appeal for the assessment year 2012-13. d AR appeared for the assessee and A) has dismissed the appeal of the assessee exparte without giving adequate opportunity of ITA No.241/CTK/2024 Assessment Year : 2012-13 Page2 | 3 hearing to the assessee. It was his prayer that if one more opportunity is given, the assessee will explain each and every claim before the CIT(A) and requested to restore the appeal back to the file of the CIT(A). 4. In reply, ld Sr DR supported the order of the 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 given multiple opportunities to the assessee to present his case with documentary evidence but the assessee has failed to do so. Now, the ld AR undertakes at the Bar that the assessee is in a position to explain each and every claims with documentary evidences before the ld CIT(A). In view of above, in the interest of justice, the issues are restored to the file of the CIT(A) for fresh adjudication after allowing adequate opportunity of hearing to the assessee.. The assessee is also directed to furnish the documentary evidences, as deem fit, to substantiate its claim before the CIT(A), failing which, the CIT(A) is at liberty to adjudicate the issue afresh as per law. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 29/07/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 29/07/2024 ITA No.241/CTK/2024 Assessment Year : 2012-13 Page3 | 3 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : M S Infra Engineers Pvt ltd., Near Balashram, Nuapada, Cuttack 2. The Respondent: Asst. Commissioner of Income Tax, Circle 2(1), Cuttack 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy//