Sri Kanyakaparameswari Agencies, Ganjam V. ITO, Ward-1, Berhampur

ITA 303/CTK/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9728 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 29-11-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 28-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Sri Kanyakarameswari Agencies, At: Maharana Street, PO: Berhampur, Dist: Ganjam PAN/GIR No. (Appellant This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi 18/10005840 2. Shri P.K.Mishra, ld AR appeared for the assessee and Shri Charan Das, ld Sr DR appeared for the revenue. 3. It was submitted by ld AR that the ld CIT(A) passed order exparte without giving opportunity to the assessee, therefore, the ord on gross violation of principles of IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.303/CTK/2023 Assessment Year : 2018-19 Sri Kanyakarameswari Agencies, At: Maharana Street, PO: Berhampur, Dist: Ganjam Vs. Income Tax officer Berhampur PAN/GIR No.ABTFS 9123 N (Appellant) .. ( Respondent Assessee by : Shri P.K.Mishra, Adv Revenue by : Shri Charan Das, Date of Hearing : 30/11 Date of Pronouncement : 30/11 O R D E R This is an appeal filed by the assessee against the order of the ld , NFAC, Delhi dated 24.6.2022 in Appeal No. for the assessment year 2018-19. Shri P.K.Mishra, ld AR appeared for the assessee and Shri Charan Das, ld Sr DR appeared for the revenue. It was submitted by ld AR that the ld CIT(A) passed order exparte without giving opportunity to the assessee, therefore, the ord on gross violation of principles of natural justice. It was the submission that Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER Income Tax officer-1, Respondent) P.K.Mishra, Adv , Sr DR 11/2023 /11/2023 This is an appeal filed by the assessee against the order of the ld in Appeal No.NFAC/2017- Shri P.K.Mishra, ld AR appeared for the assessee and Shri Charan It was submitted by ld AR that the ld CIT(A) passed order exparte without giving opportunity to the assessee, therefore, the order passed is It was the submission that ITA No.303/CTK/2023 Assessment Year : 2018-19 Page2 | 3 the matter be restored to the file of the ld CIT(A) and ld AR undertakes to appear before the ld CIT(A) for disposal of the appeal. 4. In reply, ld Sr DR supported the order of the ld CIT(A). 5. I have heard the rival submissions. A perusal of the order of the ld CIT(A) shows that the ld CIT(A) has passed the order exparte due to the non-appearance on behalf of the assessee, as is evident from the impugned order and also non-furnishing of satisfactory documentary evidence to explain why the sale promotion expenses should not be disallowed u/s.37 of the Act before the AO as well as before the ld CIT(A). Before me, ld AR submitted that he will pursue the litigation against the addition made by the AO by furnishing the details. I also find that the ld CIT(A) has simply upheld the findings of the AO and confirmed the addition. Therefore, I set aside the order of the ld CIT(A) and restore the appeal to his file for adjudication afresh. I also direct the assessee to file all the details in support of the claim before the ld CIT(A). Needless to mention here that no order shall be passed without affording reasonable opportunity to the parties. Further, the assessee is directed to appear before the ld CIT(A) as may be fixed without any default. With these directions, the appeal is restore to the file of the ld CIT(A). ITA No.303/CTK/2023 Assessment Year : 2018-19 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 30/11/2023. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 30/11/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Sri Kanyakarameswari Agencies, At: Maharana Street, PO: Berhampur, Dist: Ganjam 2. The Respondent: Income Tax officer-1, Berhampur 3. The CIT(A)-NFAC, Delhi. 4. Pr.CIT, Berhampur 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//