SHREE BAJARANGBALI RICE MILL, SAMBALPUR V. INCOME TAX OFFICER, WARD-1, JHARSUGUDA, JHARSUGUDA

ITA 250/CTK/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 4044 (ITAT-CUTTACK)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 11-03-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 20-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Shree Bajarangbali C/O. Dillip Kumar Agrawalla, near Samleswari Temple, Bada Bazar, Sambalpur PAN/GIR No. (Appellant This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi, Sambalpur/10468/2016 2. None represented on behalf of the assessee. Shri S.C.Mohanty, ld Sr DR appeared on behalf of the revenue. 3. The assessee has sought adjournment mentioning that due to unforeseen situation, ld AR is not other reasons are provided. As the IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.250/CTK/2023 Assessment Year : 2014-15 Shree Bajarangbali Rice Mill, C/O. Dillip Kumar Agrawalla, near Samleswari Temple, Bada Bazar, Sambalpur Vs. Income Tax Officer, Ward Jharsuguda. PAN/GIR No.AAUFS 5295 F (Appellant) .. ( Respondent Assessee by : None (Adjournment petition) Revenue by : Shri S.C.Mohanty, Date of Hearing : 12/0 Date of Pronouncement : 12/0 O R D E R This is an appeal filed by the assessee against the order of the ld A), NFAC, Delhi, dated 24.5.2203 in Appeal No. /10468/2016-17 for the assessment year 2014 None represented on behalf of the assessee. Shri S.C.Mohanty, ld Sr DR appeared on behalf of the revenue. The assessee has sought adjournment mentioning that due to unforeseen situation, ld AR is not in a position to attend the hearing. No other reasons are provided. As the reasons submitted by the assessee are Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER Income Tax Officer, Ward-1, Jharsuguda. Respondent) : None (Adjournment petition) S.C.Mohanty, Sr DR 03/2024 /03/2024 This is an appeal filed by the assessee against the order of the ld in Appeal No.CIT(A), 2014-15. None represented on behalf of the assessee. Shri S.C.Mohanty, ld Sr The assessee has sought adjournment mentioning that due to in a position to attend the hearing. No reasons submitted by the assessee are ITA No.250/CTK/2023 Assessment Year : 2014-15 Page2 | 3 un-substantiated, same stands rejected and the appeal is disposed of on merits. 4. It was submitted by ld Sr DR that the ld CIT(A) has categorically mentioned in para 5.4 of his order that the assessee has made no attempt to explain the submissions made and the appellant has not provided proper documents to support its contentions. It was the submission that the order of the ld CIT(A) be upheld. 5. I have considered the submissions of ld Sr DR. The fact that the appeal has been filed by the assessee before the ld CIT(A) and the fact that he has also submitted certain documents and has filed written submission, shows that the assessee has attempted to explain his case. The hearing before the ld CIT(A) is not one sided as the assessee made submissions and the ld CIT(A) has adjudicated the appeal on the basis of submissions made alone. If the ld CIT (A) is not satisfied with the submissions made or if he desires for the clarification on the submissions made, it is incumbent upon the ld CIT(A) to raise queries, ask for further explanation and seek out the proper facts. Admittedly, this has not been done. This being so, 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. Should the ld CIT(A) be unsatisfied with any of the documents or seek requirement of further documentation, the ld CIT(A) should call for such details either from the assessee or from the Assessing ITA No.250/CTK/2023 Assessment Year : 2014-15 Page3 | 3 Officer, as required and after ascertaining all the facts, adjudicate the issue afresh. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 12/03/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 12 /03/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Shree Bajarangbali Rice Mill, C/O. Dillip Kumar Agrawalla, near Samleswari Temple, Bada Bazar, Sambalpur 2. The Respondent: Income Tax Officer, Ward- 1, Jharsuguda. 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Sambalpur 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//