Biswanath Jha, Gandhinagarpara V. ACIT, Circle-2(1), Sambalpur

ITA 279/CTK/2023

AI Insights

This case involves an appeal by Biswanath Jha against the order of the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2009-2010. The primary contention arose from the assessee's inability to provide necessary details regarding expenses and sundry creditors during the assessment, attributed to his son's medical condition. The Tribunal noted that despite the assessee's failure to appear before the CIT(A), the health issues presented were a reasonable cause for the lack of representation. Consequently, the Tribunal decided to remand the case back to the AO for a fresh assessment, emphasizing the need for a fair opportunity for the assessee to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127119 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 24-08-2023
• 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.279/C TK/2023 (ननधाारण वषा / Asses s m ent Year :2009-2 010) Biswanath Jha, AT/PO: Gandhinagarpara, Dist: Balangir-767001 Vs ACIT, Circle-2(1), Sambalpur PAN No. :ABTPJ 6411 C (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri P.K.Mishra & Shri Himanshu Jena, Advocates राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 26/10/2023 घोषणा की तारीख/Date of Pronouncement : 26/10/2023 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 27.06.2023, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1053989810(1) for the assessment year 2009-2010. 2. It was submitted by ld AR that in the course of assessment, the AO had asked for some details in respect of expenses and the sundry creditors. The assessee was unable to produce the same due to medical reasons in respect of the assessee’s son, who was suffering from some neurological problems. It was the submission that even before the ld. CIT(A) the assessee has not been able to represent his case properly. It was the prayer that the assessee may be granted another opportunity to produce all the evidences before the AO. 3. In reply, ld. Sr. DR submitted that the assessment year is A.Y.2009- 2010 and the assessed income is Rs.32,53,227/-. It was the submission ITA No.279/CTK/2023 2 that in the assessment year 2009-2010, this appeal is not an SMC case and, therefore, it is to be considered as Division Bench Case. 4. I have considered the rival submissions. As on the date of hearing of the appeal, much more, on the date of filing of this appeal itself, the total income of the assessee is below Rs.50 lakhs and consequently, the same falls within the category of SMC. In regard to the merits of the appeal, it is noticed from the assessment order that substantial opportunities had been given to the assessee. The assessee could not produce the evidence as called for by the AO. The assessee, admittedly has not appeared before the ld. CIT(A). However, as the assessee has categorically mentioned that the non-appearance was on account of health reasons of the assessee’s son, therefore, the issues in this appeal are restored to the file of AO for readjudication afresh after granting the assessee adequate opportunities of being heard and I do so. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 26/10/2023. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 26/10/2023 Prakash Kumar Mishra, Sr.P.S. ITA No.279/CTK/2023 3 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- Biswanath Jha, AT/PO: Gandhinagarpara, Dist: Balangir-767001 2. प्रत्यथी / The Respondent- ACIT, Circle-2(1), Sambalpur 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//