Sri Bibekananda Sahu, L/h. of Late Sahadeb Sahu, Ganjam V. ITO, Ward-2, Berhampur

ITA 284/CTK/2023

AI Insights

This case involves an appeal by the legal heir of Sahadeb Sahu against the order of the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, which was dated 03.08.2023 for the assessment year 2015-2016. The primary contention was that the CIT(A) dismissed the appeal ex-parte without providing sufficient opportunity for the assessee to be heard. Additionally, the Assessing Officer (AO) had estimated the profit by rejecting the book results of the assessee without proper examination of the materials. The Tribunal found that the assessee had not been effectively represented and had not provided sufficient evidence, leading to the decision to restore the matter to the CIT(A) for a fresh adjudication.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127121 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 28-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

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.284/C TK/2023 (ननधाारण वषा / Asses s m ent Year :2015-2016) Sahadeb Sahu (Deceased) Represented by the Legal Heir Sri Bibekananda Sahu, At:Banadevipatna, PO:Kabisurya Nagar Dist : Ganjam-761104 Vs ITO, Ward-2, Berhampur PAN No. :BMZPS 2543 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 31/10/2023 घोषणा की तारीख/Date of Pronouncement : 31/10/2023 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 03.08.2023, passed in I.T.Appeal No.ITBA/NFAC/S/250/2023- 24/1054834789(1) for the assessment year 2015-2016. 2. It was the submission of the ld. AR that the ld. CIT(A) without giving sufficient opportunity being heard to the assessee, has dismissed the appeal of the assessee ex-parte. It was also the submission that the ld. AO has also estimated the profit rejecting the book result of the assessee without examining the material available before him. It was the submission the issues in this appeal may be restored to the file of ld. CIT(A) for fresh adjudication and the assessee may be given one more opportunity to provide the materials before the ld. CIT(A) to substantiate its claim. ITA No.284/CTK/2023 2 3. In reply, ld.Sr.DR vehemently supported the orders of the authorities below. It was the submission that the assessee was given sufficient opportunity to provide the details in respect of his claim, however, the assessee could not produce the same either before the AO or before the ld. CIT(A). Therefore, the orders of both the lower authorities deserve to be upheld. 4. I have heard the rival submissions. A perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) had granted a few opportunity to the assessee to represent its case before him. However, it is noticed that the assessee has not been effectively represented before the ld. CIT(A) and subsequently on account of non-availability of evidences before the ld. CIT(A), the issues have been held against the assessee. Considering the request of the ld. AR of the assessee and in the interest of natural justice, the issues in this appeal are restored to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard. The assessee is also directed to produce all the material evidences in respect of his claim before the ld. CIT(A). 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 31/10/2023. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 31/10/2023 Prakash Kumar Mishra, Sr.P.S. ITA No.284/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- Sahadeb Sahu (Deceased) Represented by the Legal Heir Sri Bibekananda Sahu, At:Banadevipatna, PO:Kabisurya Nagar Dist : Ganjam-761104 2. प्रत्यथी / The Respondent- ITO, Ward-2, Berhampur 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//