JYOTIRANJAN SAMAL, JAJPUR V. INCOME TAX OFFICER, JAJPUR

ITA 362/CTK/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2580 (ITAT-CUTTACK)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 10-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S NATABAR PANDA; DULAL SATYANARAYAN JETHI
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Jyotiranjan Samal, M/s. Siddhi Pharmaceutical, S Mangalpur, Jajpur PAN/GIR No (Appellant Assessee by Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated Cuttack/10381/2019 2. Shri Natabar Panda, S.C.Mohanty, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.362/CTK/2023 Assessment Year : 2017-18 Jyotiranjan Samal, M/s. Siddhi Pharmaceutical, S Mangalpur, Jajpur Vs. Income Tax Officer, Jajpur PAN/GIR No.BVAPS 0526 H (Appellant) .. ( Respondent Assessee by : S/Shri Natabar Panda & Dulal Satyanarayan Jethi, Advs Revenue by : Shri S.C.Mohanty, ld Sr DR Date of Hearing : 02/0 Date of Pronouncement : 02/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 26.10.2023 in Cuttack/10381/2019-2020 for the assessment year 2017 Natabar Panda, ld AR appeared for the assessee and Shri Ld Sr. DR appeared for the revenue. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER Income Tax Officer, Jajpur Respondent) Dulal Satyanarayan Jethi, : Shri S.C.Mohanty, ld Sr DR 05/2024 /05/2024 This is an appeal filed by the assessee against the order of the ld Appeal No.CIT(A), 2017-18 d AR appeared for the assessee and Shri ITA No.362/CTK/2023 Assessment Year : 2017-18 Page2 | 3 3. It was submitted by ld AR that the ld CIT(A) passed the impugned order exparte. It was the submission that the notice of hearing was not served on the assessee. It was also the submission that the assessee does not know how to operate e-mail and to open the portal of income tax department. It was the submission that in view of this, both the assessment order as well as the order of CIT(A) were passed exparte without affording reasonable opportunity of hearing. It was submitted that the addition made u/s.69 is against the principles of natural justice, therefore, prayed that the matter be restored back to the file of the AO for fresh adjudication after hearing the assessee. 4. In reply, ld Sr DR supported the orders of lower authorities. 5. We have considered the rival submissions. A perusal of the impugned order clearly shows that the appeal has been dismissed exparte without hearing the assessee. A perusal of the assessment order also shows that due to non-representation from the side of the assessee, the assessment has been passed exparte u/s.144 of the Act. Hence, the assessee has not been provided the opportunity to substantiate his case either before the AO as well as before the ld CIT(A). It was the submission of the assessee that as he was not conversant with the income tax portal, the notice sent by the department was not known to him. At the Bar, ld AR prayed that if one more opportunity is given, the assessee would be in a position to substantiate his case. Therefore, we set aside the order of the ITA No.362/CTK/2023 Assessment Year : 2017-18 Page3 | 3 ld CIT(A) and restore the matter back to the file of the Assessing Officer to readjudicate the issue afresh after affording adequate opportunity of being heard to the assessee. It is also advisable that before concluding the appellate proceedings for non-prosecution, an opportunity by issue of notice to the affected party either physically or through AO be made to avoid this type of frivolous litigation. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 02/05/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 02/05/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Jyotiranjan Samal, M/s. Siddhi Pharmaceutical, S Mangalpur, Jajpur 2. Income Tax Officer, Jajpur 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Bhubaneswar 5. DR, ITAT, 6. Guard file. //True Copy//