VISHAL FERRO ALLOYS PRIVATE LIMITED, ROURKELA,ODISHA V. ASST COMMISSIONER OF INCOME TAX, ROURKELA CIRCLE,ROURKELA

ITA 357/CTK/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1831 (ITAT-CUTTACK)
• Duration Of Justice: 5 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 03-06-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 04-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUBHAM AGRAWAL
• Keywords: Opportunity of being heard; Corroborative evidences; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Vishal Ferro Alloys Private Limited, Plot No.1562/2565, Balanda, Near Kalunga. PAN/GIR No (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated Sambalpur/10166/2019 2. Shri Subham Agrawal, Sanjay Kumar, 3. It was submitted by ld AR that the ld CIT(A) has passed the order exparte on the ground of non IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.357/CTK/2023 Assessment Year : 2012-13 Vishal Ferro Alloys Private Limited, Plot No.1562/2565, Balanda, Near Kalunga. Vs. ACIT, Rourkela Circle, Rourkela. PAN/GIR No.AACCV 6338 D (Appellant) .. ( Respondent Assessee by : Shri Subham Agrawal, AR Revenue by : Shri Sanjay Kumar, CIT Date of Hearing : 04/0 Date of Pronouncement : 04/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 6.10.2023 in Appeal No. Sambalpur/10166/2019-20 for the assessment year 2012 Subham Agrawal, ld AR appeared for the assessee and Shri Sanjay Kumar, Ld CIT DR appeared for the revenue. It was submitted by ld AR that the ld CIT(A) has passed the order exparte on the ground of non-compliance before him. It was his submission Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER ACIT, Rourkela Circle, Respondent) Subham Agrawal, AR Shri Sanjay Kumar, CIT DR 06/2024 /06/2024 This is an appeal filed by the assessee against the order of the ld in Appeal No.CIT(A), 2012-13. the assessee and Shri It was submitted by ld AR that the ld CIT(A) has passed the order compliance before him. It was his submission ITA No.357/CTK/2023 Assessment Year : 2012-13 Page2 | 3 that the Assessing Officer has passed assessment u/s.147/144 of the Act. It was his prayer that one more opportunity may be allowed to the assessee and he undertakes that the assessee will comply with the notices by the CIT(A). 4. In reply, ld Sr DR supported the order of the AO and ld CIT(A). 5. We have considered the rival submissions. A perusal of the impugned order clearly shows that despite various notices issued by the ld CIT(A), the assessee failed to comply with the notices. Even there was no written submission filed before the ld CIT(A). A perusal of the assessment order also shows that the assessee has neither put his appearance nor furnished any details with supporting evidence in response to the notices issued to the assessee. Before us, ld AR prayed to grant another opportunity to furnish the required documents and evidences in support of the claim before the ld CIT(A). Therefore, in order to meet the ends of natural justice, we are of the considered opinion that the assessee shall be afforded one more opportunity of being heard to substantiate its case before the CIT(A). Accordingly, we set aside the order of ld CIT(A) and remit the matter back to his file to adjudicate the issue afresh after affording the opportunity of being heard to the assessee to substantiate his case with suitable explanation and evidences. ITA No.357/CTK/2023 Assessment Year : 2012-13 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 04/06/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 04/06/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Vishal Ferro Alloys Private Limited, Plot No.1562/2565, Balanda, Near Kalunga 2. The Respondent: ACIT, Rourkela Circle, Rourkela. 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Sambalpur 5. DR, ITAT, 6. Guard file. //True Copy//