Laxmi Goenka, Belpahar V. Asst. Commissioner of Income Tax , Sambalpur

ITA 290/CTK/2024

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 2288 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 04-09-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 07-07-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: M.K.KEDIA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Laxmi Goenka, C/O. Krish Coal Movers, At/PO: Belpahar R.S. Dist: Jharsuguda 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 CIT(A),Sambalpur/10168/2018 2. Shri M.K.Kedia, S.C.Mohanty, Sr. 3. Before us, the counsel for the assessee submitted has passed the order exparte IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.290/CTK/2024 Assessment Year : 2011-2012 Laxmi Goenka, C/O. Krish Coal Movers, At/PO: Belpahar R.S. Dist: Vs. ACIT, Sambalpur No.AIAPG 1924 F (Appellant) .. ( Respondent Assessee by : Shri M.K.Kedia, CA Revenue by : Shri S.C.Mohanty, Sr Date of Hearing : 5/9/ Date of Pronouncement : 5/9 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 21.5.2024 CIT(A),Sambalpur/10168/2018-19 for the assessment year M.K.Kedia, ld AR appeared for the assessee and Shri S.C.Mohanty, Sr. DR appeared for the revenue. Before us, the counsel for the assessee submitted has passed the order exparte without affording reasonable opportunity of Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER 2012 ACIT, Sambalpur Respondent) M.K.Kedia, CA S.C.Mohanty, Sr DR /2024 /9/2024 This is an appeal filed by the assessee against the order of the ld in Appeal No. for the assessment year 2011-12. the assessee and Shri Before us, the counsel for the assessee submitted that the Ld. CIT(A) without affording reasonable opportunity of ITA No.290/CTK/2024 Assessment Year : 2011-2012 Page2 | 3 hearing to the assessee It was further submitted that while passing the order, Ld. CIT(A) did not consider the facts of the case, the issues under consideration . It was the submission that the Ld. CIT(A) simply upheld the order passed by Assessing Officer, without any discussion of the case on merits. It was his prayer that the matter be restored to the file of the Assessing Officer and undertakes to furnish all the required documents/evidences to substantiate its case before the Assessing Officer. 4. In reply, ld Sr DR did not have any serious objection to the request of ld AR of the assessee. 5. We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that the ld CIT(A) has passed appellate order without discussing the facts of the case and the issues under consideration and simply proceeded to uphold the assessment order, without any discussion on the issue under consideration before him. It is also noticed that the assessee has give four opportunities to the assessee to comply with the notices and to file necessary documents in support of the case and there was no representation from the side of the assessee. However, it was the prayer of the assessee to give one more opportunity to present his case. 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 reasonable opportunity of being heard. ITA No.290/CTK/2024 Assessment Year : 2011-2012 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 5/9/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 5/9/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Laxmi Goenka, C/O. Krish Coal Movers, At/PO: Belpahar R.S. Dist: Jharsuguda 2. The Respondent: ACIT, Sambalpur 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Sambalpur 5. DR, ITAT, 6. Guard file. //True Copy//