Bharatput Colliery Employees Consumers Cooperative Store Ltd , Angul V. ITO Ward 3 (2), Bhubaneswar

ITA 34/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8144 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 25-03-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 23-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Bharatpur Collery Employees Consumer Co operative Store Limited, N.S.Nagar, Bharatpur PAN/GIR No (Appellant This is an appeal filed by the assessee aga CIT(A), NFAC, Delhi Bhubaneswar/10380 2. None repr adjournment petition has been filed by the assessee, intimating that ld Counsel is to travel 140 kms celebrated on ground of holiday on account of ‘Holi’. The Central Government offices are IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.34/CTK/2024 Assessment Year : 2017-18 Bharatpur Collery Employees Consumer Co- operative Store Limited, N.S.Nagar, Bharatpur Vs. ITO, Ward 3(2), Bhubaneswar PAN/GIR No.AABAB 9857 C (Appellant) .. ( Respondent Assessee by : None (adjournment petition) Revenue by : None (adjournment petition) Date of Hearing : 26/0 Date of Pronouncement : 26/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 29.11.2023 in Appeal No. Bhubaneswar/10380/2019-20 for the assessment year None represented on behalf of the assessee adjournment petition has been filed by the assessee, intimating that ld Counsel is to travel 140 kms to represent his case and rated on 26.3.2024. Ld SR DR has also sought adjournment on the ground of holiday on account of ‘Holi’. The Central Government offices are Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER ITO, Ward 3(2), Bhubaneswar Respondent) : None (adjournment petition) (adjournment petition) 03/2024 /03/2024 inst the order of the ld in Appeal No.CIT(A), for the assessment year 2017-18. esented on behalf of the assessee. However, an adjournment petition has been filed by the assessee, intimating that ld to represent his case and ‘Holi’ is being 26.3.2024. Ld SR DR has also sought adjournment on the ground of holiday on account of ‘Holi’. The Central Government offices are ITA No.34/CTK/2024 Assessment Year : 2017-18 Page2 | 3 functioning on 26.3.2024. The grounds raised by the assessee and the revenue are therefore un-substantiated and rejected and the appeal is being disposed of on merits. 3. Perusal of the order of ld CIT(A) sows that the ld CIT(A) has rejected the appeal of the assessee on account of non-representation/non- prosecution. Perusal of the assessment order also shows that same has been passed exparte u/s.144 of the Act. Thus, clearly, the assessee has not been heard nor produced any evidence before the AO or ld CIT(A) to substantiate its claim. This being so, in the interest of justice, the issues in this appeal are restored to the file of the Assessing Officer for re- adjudication after granting the assessee adequate opportunity of being heard. 4. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 26/03/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 26/03/2024 B.K.Parida, SPS (OS) ITA No.34/CTK/2024 Assessment Year : 2017-18 Page3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Bharatpur Collery Employees Consumer Co-operative Store Limited, N.S.Nagar, Bharatpur 2. The Respondent: ITO, Ward 3(2), Bhubaneswar 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//