QUAZI MOHD FIROZ AHAMAD, BHADRAK V. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NEW DELHI

ITA 245/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0624 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 29-07-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 28-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Quazi Mohd Firoz Ahamad, Kazi Sahi Masjid, Bhadrak Town, Bhadrak PAN/GIR No (Appellant Per Bench These are of the ld CIT(A), NFAC, Delhi dated No.CIT(A),Cuttack/10723/2019 /2015-16/10288428 & years 2014-15 to 2017 u/s.147/144 of the Act IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.242 to 245/CTK/20 Assessment Years : 2014-15 to 2017 Quazi Mohd Firoz Ahamad, Kazi Sahi Masjid, Bhadrak Town, Bhadrak Vs. Income Tax Officer, Bhadrak Ward, Bhadrak PAN/GIR No.AJRPA 3635 M (Appellant) .. ( Respondent Assessee by : Shri P.K.Mishra, Revenue by : Shri S.C.Mohanty Date of Hearing : 30/0 Date of Pronouncement : 30/0 O R D E R These are appeals filed by the assessee against the of the ld CIT(A), NFAC, Delhi dated 31.3.2014 CIT(A),Cuttack/10723/2019-20,No.NFAC/2014-15/10262/2023, 16/10288428 & No.NFAC/2016-17/10262147 15 to 2017-18, respectively, in the matter of assessment u/s.147/144 of the Act. Page1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER /CTK/2024 15 to 2017-18 Income Tax Officer, Bhadrak Ward, Bhadrak Respondent) P.K.Mishra, Adv : Shri S.C.Mohanty, Sr DR 07/2024 /07/2024 filed by the assessee against the separate orders 31.3.2014 in Appeal 15/10262/2023, No.NFAC 17/10262147 for the assessment , in the matter of assessment ITA Nos.242 to 245/CTK/2024 Assessment Years : 2014-15 to 2017-18 Page2 | 4 2. Shri P.K.Mishra, ld AR appeared for the assessee and Shri S.C.Mohanty, Sr. DR appeared for the revenue. 3. It was submitted by ld AR that in all these four appeals, the Ld. CIT(A) had not afforded sufficient, effective and reasonable opportunity of hearing to the assessee, therefore, the orders passed by the ld CIT(A) are gross violation of principles of natural justice. It was the submission that the re-assessment orders have also been passed exparte as there was no representation from the side of the assessee Ld AR further submitted that both the authorities have not decided the issue on merits as well as the legal issue raised before them and simply made the addition. Ld AR submitted that that all the evidences, which are required for adjudication of the issues afresh are available with the assessee and accordingly, requested that in the interests of justice, the matter may be restored to the file of the AO for de-novo consideration. 4. In reply, ld Sr DR vehemently supported the orders of the AO and ld CIT(A). 5. We have considered the rival submissions. A perusal of the impugned orders clearly show that the ld CIT(A) has given multiple opportunities to the assessee, however, due to the non-representation of the assesse, he dismissed appeals of the assessee without giving any findings on merits. A perusal of the reassessment order also shows that additions were made in ITA Nos.242 to 245/CTK/2024 Assessment Years : 2014-15 to 2017-18 Page3 | 4 absence of any compliance from the assessee even though the assessee had raised legal objection regarding reopening of the assessment but could not submit any evidence on factual aspect to give justice his claim. Now, ld AR undertakes in the Bar that if an opportunity is granted, the assessee would be in a position to provide all the documents/evidences to substantiate his claim. Therefore, in the interest of justice, the issues are restored to the file of the Assessing Officer to decide the issue afresh as per law and after providing adequate opportunity of hearing to the assessee. It is also directed that the assessee should provide all the details, as deems fit, in support of his case before the Assessing officer. With these directions, the appeals are restored to the file of the Assessing officer for denovo consideration. 6. In the result, appeals of the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 30/07/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 30/07/2024 B.K.Parida, SPS (OS) ITA Nos.242 to 245/CTK/2024 Assessment Years : 2014-15 to 2017-18 Page4 | 4 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Quazi Mohd Firoz Ahamad, Kazi Sahi Masjid, Bhadrak Town, Bhadrak 2. The respondent;Income Tax Officer, Bhadrak Ward, Bhadrak 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy//