Mamta Pande, Balangir V. ITO Ward-1, Balangir

ITA 35/CTK/2023

AI Insights

This case involves an appeal by Mamta Pande against the order of the CIT(A)-2, Bhubaneswar, which was dated 23.12.2022, concerning the assessment year 2015-2016. The primary contention was that the AO made additions to the assessee's income without considering relevant documents such as ledger accounts, which were also not considered by the CIT(A). The assessee's representative argued for a restoration of the matter to the AO to allow the submission of these documents. The Senior Departmental Representative countered that the assessee had been given proper opportunities to present her documents, which she failed to do. The ITAT, after considering the submissions and the circumstances, particularly the seizure of the books of accounts, decided to restore the matter to the AO for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127104 (ITAT-CUTTACK)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 26-06-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 08-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ु मार, ऱेखा सदस्य के समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.35/C TK/2023 (ननधाारण वषा / Asses s m ent Year : 2015-2 016) Mamta Pande, C/o Samaleswari Multispeciality Hospital, At: Satyanarayan Pada, Sambalpur Road, Balangir. Vs ITO Ward-1, Balangir PAN No. :AKDPP 3517 Q (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri C.Parida, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 27/06/2023 घोषणा की तारीख/Date of Pronouncement : 27/06/2023 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A)-2, Bhubaneswar, dated 23.12.2022, passed in I.T.appeal No.Sambalpur/10112/2017-18, for the assessment year 2015-2016. 2. It was submitted by ld AR that the AO has made additions without considering the relevant documents like ledger account etc. It was also submitted that those documents were also placed before the ld. CIT(A), however, the ld. CIT(A) without considering the same, dismissed the appeal of the assessee. It was, thus, submitted that the matter may be restored to the file of ld. AO to decide the issue afresh enabling the assessee to file the relevant documents to substantiate her claim before the ld. AO. ITA No.35/CTK/2023 2 3. In reply, ld Sr DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld. 4. We have considered the rival submissions. On perusal of the impugned order, it is found that the assessee has already shown her inability to produce the documents as required by the ld. CIT(A) during the course of appellate proceedings on the ground that all the books of accounts of the assessee have been seized u/s.133A of the Act, however, the ld CIT(A) has dismissed the appeal of the assessee for not justifying the claim. During the course of hearing ld. AR also drew our attention to the ledger copy placed on record and prayed for one more opportunity to substantiate her claim before the ld. AO. In view of the above and looking to the facts of the case, in the interest of justice, the issues in this appeal are restored to the file of ld. AO for readjudication after granting the assessee adequate opportunity of being heard. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 27/06/2023. Sd/- (राजेश क ु मार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 27/06/2023 Prakash Kumar Mishra, Sr.P.S. ITA No.35/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- Mamta Pande, C/o Samaleswari Multispeciality Hospital, At: Satyanarayan Pada, Sambalpur Road, Balangir. 2. प्रत्यथी / The Respondent- IT O, W ard-1, Balangir 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//