ANIL KUMAR BISWAL, BALUGAON V. DCIT, CIRCLE-2(1), BHUBANESWAR, BHUBANESWAR

ITA 28/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2273 (ITAT-CUTTACK)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 19-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Anil Kumar Biswal, Main Road, Balugaon, PAN/GIR No (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 1/14805/2019 2. None appeared for appeared for the revenue. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.28/CTK/2024 Assessment Year : 2017-18 Anil Kumar Biswal, Main Road, Balugaon, -752030 Vs. DCIT, Circle Bhubaneswar PAN/GIR No.ACQPB 3535 K (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri S.C.Mohanty, ld Sr DR Date of Hearing : 20/0 Date of Pronouncement : 20/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 20.11.2023 in Appeal No.CIT(A), Bhubaneswar 1/14805/2019-20 for the assessment year 2017-18. appeared for the assessee and Shri S.C.Mohanty, ld SR DR appeared for the revenue. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER DCIT, Circle-2(1), Bhubaneswar Respondent) : Shri S.C.Mohanty, ld Sr DR 05/2024 /05/2024 This is an appeal filed by the assessee against the order of the ld CIT(A), Bhubaneswar- i S.C.Mohanty, ld SR DR ITA No.28/CTK/2024 Assessment Year : 2017-18 Page2 | 3 3. Ld Sr DR submitted that the assessee has not represented before the ld CIT(A). It was the submission that the ld CIT(A) has given detailed reasons in his order and the same is liable to be upheld. 4. We have considered the submission of ld Sr DR. A perusal of the order of the ld CIT(A) shows that the ld CIT(A) has given two notices. It is also noticed that the assessee has not responded to the said notices. 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 to substantiate its claim. 5. Here, we may also mention that the ld CIT(A) is sending the notices through ITBA portal and as per the law and the provisions that procedure has supposed to be done. However, it is also noticed that many a times, assesses are unaware of the notices of being issued insofar as many a times, the email given are that of the assessee’s counsel and many a times, the notices may pass on to junk or spam folders, which is obviously not noticed. It is recommended that in the interest of justice and fairplay, the ld CIT(A) may consider issue of notice in physical form also when it is noticed that the assessee is not responding to the notice and the assessee also does not receive notice in their email address or the notice may be issued through Assessing Officer. This could be considered at least till the assessee become aware of the online procedure. ITA No.28/CTK/2024 Assessment Year : 2017-18 Page3 | 3 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 20/05/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 20/05/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The appellant: Anil Kumar Biswal, Main Road, Balugaon, -752030 2. The Respondent: DCIT, Circle-2(1), Bhubaneswar 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Bhubaneswar 5. DR, ITAT, 6. Guard file. //True Copy//