Sri Biswanath Senapati, Haripur V. ITO Ward-2, Balasore

ITA 297/CTK/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0299 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 20-11-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 17-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SOMNATH SAHOO
• 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.297/C TK/2023 (ननधाारण वषा / Asses s m ent Year :2017-2 018) Sri Biswanath Senapati, Bhimpura, Haripur, Dist: Balasore-756001 Vs ITO, Ward-2,Balasore PAN No. :DBOPS 7473 B (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Somnath Sahoo, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 21/11/2023 घोषणा की तारीख/Date of Pronouncement : 21/11/2023 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 28.07.2023, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1054685890(1) for the assessment year 2017-2018. 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 both the authorities below have not considered the explanation submitted by the assessee in the form of statement of facts and grounds of appeal. 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.297/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 21/11/2023. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 21/11/2023 Prakash Kumar Mishra, Sr.P.S. ITA No.297/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- Sri Biswanath Senapati, Bhimpura, Haripur, Dist: Balasore-756001 2. प्रत्यथी / The Respondent- ITO, Ward-2,Balasore 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//