Manishankar Rath, Angul V. ITO, Angul, Angul

ITA 368/CTK/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8256 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 13-03-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 14-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Manishankar Rath, Qr. No.A/567, NALCO Nagar, Angul. PAN/GIR No. (Appellant This is an appeal filed by the assessee against the order dated passed by the Ld Commissioner of Income Tax (Appeals) Appeal Centre, Delhi for the assessment year 2013 2. None ap called on for hearing. appeal can be decided in the absence of the assessee, after hearing the ld Sr DR, I proceed to dispose of the appeal. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.368/CTK/2023 Assessment Year : 2014-15 Manishankar Rath, Qr. No.A/567, NALCO Nagar, Vs. ITO, Angul PAN/GIR No.AFZPR 4414 B (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri S.C.Mohanty, Date of Hearing : 14/0 Date of Pronouncement : 14/0 O R D E R This is an appeal filed by the assessee against the order dated passed by the Ld Commissioner of Income Tax (Appeals) Appeal Centre, Delhi in appeal No.CIT(A), Bhubaneswar for the assessment year 2013-14. None appeared on behalf of the assessee when the matter was called on for hearing. No adjournment petition is also on record. appeal can be decided in the absence of the assessee, after hearing the ld Sr DR, I proceed to dispose of the appeal. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER ITO, Angul Respondent) : Shri S.C.Mohanty, Sr DR 03/2024 /03/2024 This is an appeal filed by the assessee against the order dated passed by the Ld Commissioner of Income Tax (Appeals)- National Faceless in appeal No.CIT(A), Bhubaneswar-2/1032/2018-19 peared on behalf of the assessee when the matter was No adjournment petition is also on record. As the appeal can be decided in the absence of the assessee, after hearing the ld ITA No.368/CTK/2023 Assessment Year : 2014-15 Page2 | 3 3. I have heard the rival submissions. A perusal of the order of the ld CIT(A) shows that the appeal has been dismissed for non-representation and as such, the assessee has not been able to produce any documents to substantiate his claim. Also a perusal of the assessment order shows that the assessee has been non-cooperative before the Assessing Officer despite given various opportunities, therefore, the assessment has been completed u/s.147/144 of the Act. In view of above, it is evident that the assessee is non-compliant of the income tax proceedings before the Assessing officer as well as before the ld CIT(A). However, in order to meet the ends of justice, I feel it proper to remit the matter back to the Assessing Officer to give another opportunity to the assessee to file the required documents for denovo assessment as per law. With these directions, the appeal is restored to the file of the AO. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 14/03/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 14 /03/2024 B.K.Parida, SPS (OS) ITA No.368/CTK/2023 Assessment Year : 2014-15 Page3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Manishankar Rath, Qr. No.A/567, NALCO Nagar, Angul 2. The Respondent:ITO, Angul 3. The CIT(A)-NFAC, Delhi, 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//