Trilochan Mishra, Khorda V. ITO, Khorda Ward, Khorda

ITA 273/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 4045 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 01-09-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 19-06-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY; LD
• Assessee Lawyers: B.V.R. SWAM
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Assessment Year Trilochan Mishra, Plot No.97, Trahi Achyuta Nagar, Jhinti Sasan, Via-Balakati, PO: Trahi Achyuta Nagar, Dist: Khorda PAN/GIR No (Appellant These are of the ld CIT(A), NFAC, Delhi 10/10103655, NFAC/2010 NFAC/2014-15/10103658 12,2013-14 & 2015 2. Shri B.V.R Ms Swagatika Behera, Shri Shreerang Singh Deo and Shri Kishan Ranjan Dhal, appeared for Sibani Subhasmi Ms Smruti Swagatika Patra IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA Nos.271 to 274/CTK/20 Assessment Years : 2010-11,2011-12,2013 Trilochan Mishra, Plot No.97, Trahi Achyuta Nagar, Jhinti Balakati, PO: Trahi Achyuta Nagar, Dist: Khorda Vs. Income Tax Officer, Khurda Ward, Khurda PAN/GIR No.AFMPM 8612 F (Appellant) .. ( Respondent Assessee by : Shri B.V.R. Swam Revenue by : Shri S.C.Mohanty, ld Sr DR Date of Hearing : 2/09 Date of Pronouncement : 2/0 O R D E R These are appeals filed by the assessee against the of the ld CIT(A), NFAC, Delhi all dated 24.4.2024 in Appeal No. 10/10103655, NFAC/2010-11/10103370, NFAC/2012 15/10103658 for the assessment year 14 & 2015-16, respectively. B.V.R. Swamy, ld AR, assisted by interns Ms Monalisa Samanta, Ms Swagatika Behera, Shri Shreerang Singh Deo and Shri Kishan Ranjan appeared for the assessee. Shri S.C.Mohanty, ld Sr DR Sibani Subhasmita Muduli, Ms Proyaann Baliarsingh, Ms Apurba P Ms Smruti Swagatika Patra represented on behalf of the revenue. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER /CTK/2024 12,2013-14 & 2015-16 Income Tax Officer, Khurda Ward, Khurda Respondent) B.V.R. Swamy, Adv , ld Sr DR 9/2024 /09/2024 inst the separate orders in Appeal No.NFAC/2009- 11/10103370, NFAC/2012-13/10103372 & for the assessment years 2010-11,2011- interns Ms Monalisa Samanta, Ms Swagatika Behera, Shri Shreerang Singh Deo and Shri Kishan Ranjan , ld Sr DR assisted by Ms a Muduli, Ms Proyaann Baliarsingh, Ms Apurba Prusty and represented on behalf of the revenue. ITA Nos.271 to 274/CTK/2024 Assessment Years : 2010-11,2011-12,2013-14 & 2015-16 Page2 | 3 3. It was submitted that this is the second round of proceedings before the Tribunal. It was the submission that when the matter travelled to the file of the first appellate authority, there was no representation from the side of the assessee. Therefore, the ld CIT(A) has upheld the additions made by the Assessing Officer on account of non-representation by the assessee. It was his prayer that if one more opportunity is granted, the assessee will cooperate in the set aside proceedings and produce all such documents as required by the ld CIT(A). To this request, ld Sr DR did not have any serious objection. 4. I have considered the rival submissions. In the first round of proceedings, the matter was restored back to the file of the Assessing Officer for denovo consideration on the issues raised by the assessee. Accordingly, the assessment orders were passed in the respective assessment years by the Assessing Officer confirming the additions made by the Assessing officer in the first round of proceedings. However, when the matter travelled to the file of the first appellate authority, there was no representation from the assessee, which was compelled by the ld CIT(A) to pass the orders on the basis of materials available on record. Now, ld AR prayed for one more opportunity as due to some compelling situation, the assessee could not furnish the required documents before the ld CIT(A) and substantiate his arguments on the additions. Hence, in the interest of justice, one more opportunity is allowed to the assessee to substantiate his ITA Nos.271 to 274/CTK/2024 Assessment Years : 2010-11,2011-12,2013-14 & 2015-16 Page3 | 3 case before the ld CIT(A), who shall pass the order after allowing reasonable opportunity of hearing to the assessee. It may be mentioned that since the assessee did not cause appearance before the Ld. CIT(A), the assessee is directed to promptly comply with all notices of hearing and in case of any further default on part of the assessee to cause appearance, Ld. CIT(A) would be at liberty to pass orders on the basis of materials available on record, in accordance with law. 5. In the result, appeals of the assessee stand partly allowed for statistical purposes . Order dictated and pronounced in the open court on 29/08/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 29/08/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt. Secretary ITAT, Cuttack 1. The Appellant : Trilochan Mishra, Plot No.97, Trahi Achyuta Nagar, Jhinti Sasan, Via-Balakati, PO: Trahi Achyuta Nagar, Dist: Khorda 2. The Respondent: Income Tax Officer, Khurda Ward, Khurda 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//