Sashikanta Jena, Akhuapada V. ACIT (Circle -Balasore), At Present ACIT Circle-Cuttack, Cuttack

ITA 307/CTK/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7704 (ITAT-CUTTACK)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 05-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BAIDYANATH

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.307/C TK/2023 (ननधाारण वषा / Asses s m ent Year : 2016-2017) Sashikanta Jena, AT/PO: Akhuapada, Dist: Bhadrak-756122 Vs ACIT, Balasore Circle, Balasore PAN No. :ADKPJ 8724 H (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri P.K.Mishra & Shri Baidyanath Behera, Advocates राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 24/04/2024 घोषणा की तारीख/Date of Pronouncement : 24/04/2024 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 09/06/2023, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1053640353(1) for the assessment year 2016-2017. 2. It was the submission by the ld. AR that the assessee is a partner in the partnership firm, who is doing business of construction and transportation. It was the submission that the assessee had purchased certain immovable properties during the relevant assessment year. The AO has asked the assessee to provide certain information by 07.12.2018 as is mentioned in page 2 of the assessment order. It was the submission that the assessee had duly complied with the same but could not able to produce the documentary evidence in support of his claim. It was the ITA No.307/CTK/2023 2 submission that the AO did not grant the assessee any further time to produce the evidence and it was the prayer that the issues may be restored to the file of ld. AO so that the assessee could comply all the direction. It was the further submission that on appeal, the ld. CIT(A) dismissed the appeal of the assessee ex-parte. It was the submission that the issues may be restored to the file of AO for readjudication. 3. In reply, ld. Sr. DR vehemently supported the order of the ld. CIT(A) and the ld. AO. It was the submission that restoring the matter to the file of AO would be, in fact, giving the assessee a second round which should not be granted. 4. We have considered the rival submissions. A perusal of the assessment order page 2 shows that the AO has asked for certain details. A perusal of the page 3 of the assessment order shows that there was only part finding of the production of the details. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication after granting the assessee adequate opportunities to substantiate its claim. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/04/2024. Sd/- (MANISH AGARWAL) Sd/- (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 24/04/2024 Prakash Kumar Mishra, Sr.P.S. ITA No.307/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- Sashikanta Jena, AT/PO: Akhuapada, Dist: Bhadrak-756122 2. प्रत्यथी / The Respondent- ACIT, Balasore Circle, Balasore 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ड पाईऱ / Guard file. सत्यावऩत प्रतत //True Copy//