GOUDLA LINGARAJ, BHUBANESWAR V. ITO,WARD-5(1),BHUBANESWAR, BHUBANESWAR

ITA 250/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5460 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 29-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.250/C TK/2024 (ननधाारण वषा / Asses s m ent Year : 2016-2017) Goudla Lingaraj, Shop No.S-42, Aradhana Complex, Rail Vihar, Bhubaneswar, Odisha Vs ITO, Ward-5(1), Bhubaneswar PAN No. :AJWPL 4516 D (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : None (Adjournment Application filed) राजस्व की ओर से /Revenue by : Shri Sanjay Kumar, CIT-DR स ु नवाई की तारीख / Date of Hearing : 31/07/2024 घोषणा की तारीख/Date of Pronouncement : 31/07/2024 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 30.03.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, passed in I.T.Appeal No.ITBA/NFAC/S/250/2023- 24/1063710486(1), for the assessment year 2016-2017. 2. None appeared on behalf of the assessee, however, the assessee has filed an adjournment application wherein the ground seeking adjournment is not acceptable, hence, we reject the adjournment application and proceed to dispose off the appeal finally. 3. As it is noticed that the issue is that as per the order of the ld. CIT(A) in para 6.2, 6.3 & 6.4, the findings of the ld. CIT(A) is that the evidences required to substantiate the claims have not been produced by the assessee before the lower authorities. This being so, in the interest of ITA No.250/CTK/2024 2 justice and to grant the assessee adequate opportunities to substantiate his case, the issues in this appeal are restored back to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 31/07/2024. Sd/- (MANISH AGARWAL) Sd/- (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 31/07/2024 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- Goudla Lingaraj, Shop No.S-42, Aradhana Complex, Rail Vihar, Bhubaneswar, Odisha 2. प्रत्यथी / The Respondent- ITO, Ward-5(1), Bhubaneswar 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ड पाईऱ / Guard file. सत्यावऩत प्रतत //True Copy//