M/s. Harichandanpur Lamps, Keonjhar V. ITO, Keonjhar Ward, , Ke\onjhar

ITA 252/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0544 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 30-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर 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.252/C TK/2024 (ननधाारण वषा / Asses s m ent Year : 2017-2018) M/s Harichandanpur LAMPS At-Harichandanpur Dist : Keonjhar-758028 Vs ITO, Ward Keonjhar PAN No. :AAAAH 5138 H (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 : 01/08/2024 घोषणा की तारीख/Date of Pronouncement : 01/08/2024 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 23.01.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, passed in I.T.Appeal No.ITBA/NFAC/S/250/2023- 24/1060033460(1), for the assessment year 2017-2018. 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. 3. In this appeal, there is a delay of 69 days in filing the present appeal. The assessee has filed an application for condonation of delay stating sufficient reasons therein for delay. Ld. CIT-DR has also no serious objection to condone the delay. Accordingly, we condone the delay of 69 days in filing the present appeal and proceed to dispose off the appeal finally ITA No.252/CTK/2024 2 4. A perusal of the order of the ld. CIT(A), in para 7, clearly shows that there was non-compliance by the assessee during the appellate proceedings, thereby the ld. CIT(A) was of the opinion that the assessee is not serious to pursue its appeal and accordingly, dismissed the appeal of the assessee. A further perusal of the assessment order, clearly shows that the assessee has not substantiated its claim by submitting any documentary evidence. This being so, in the interest of justice and to grant the assessee adequate opportunities to substantiate its 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. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 01/08/2024. Sd/- (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 01/08/2024 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- M/s Harichandanpur LAMPS At-Harichandanpur Dist : Keonjhar-758028 2. प्रत्यथी / The Respondent- ITO, Ward Keonjhar 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//