SURESH KUMAR UPADHAYA, SHREEHARI BIHAR V. INCOME TAX OFFICER, WARD PURI, SEE BEACH PURI

ITA 39/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3241 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 25-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Suresh Kumar Upadhaya, Duplex No.1, Shreehari Bihar, Batamangala, Puri. PAN/GIR No (Appellant This is an appeal filed by the assessee aga CIT(A), NFAC, Delhi 2/10133/2019 2. Shri Mohit Seth, ld Sr DR represented on behalf of the revenue. 3. It was submitted by ld AR that the ld CIT( three occasions but the notices were not received by the assessee. It was the further submission that the assessment order has been passed exparte IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.39/CTK/2024 Assessment Year : 2017-18 Suresh Kumar Upadhaya, Duplex No.1, Shreehari Bihar, Batamangala, Puri. Vs. Income Tax Officer, Ward Puri See Beach, Puri. PAN/GIR No.AAXPU 2412 K (Appellant) .. ( Respondent Assessee by : Shri Mohit Sheth, Adv Revenue by : Shri S.C.Mohanty, ld Sr DR Date of Hearing : 27/0 Date of Pronouncement : 27/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 15.12.2023 in Appeal No. 2/10133/2019-20 for the assessment year 2017-18. Mohit Seth, ld AR appeared for the assessee. represented on behalf of the revenue. It was submitted by ld AR that the ld CIT(A) had issued notices on three occasions but the notices were not received by the assessee. It was the further submission that the assessment order has been passed exparte Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER Income Tax Officer, Ward Puri See Beach, Puri. Respondent) Mohit Sheth, Adv : Shri S.C.Mohanty, ld Sr DR 03/2024 /03/2024 inst the order of the ld in Appeal No.CIT(A) Bhubaneswar- ld AR appeared for the assessee. Shri S.C.Mohanty, A) had issued notices on three occasions but the notices were not received by the assessee. It was the further submission that the assessment order has been passed exparte ITA No.39/CTK/2024 Assessment Year : 2017-18 Page2 | 3 and addition made in respect of the demonetization currency deposited in the assessee’s bank account. It was the submission that the assessee may be granted another opportunity to appear before the AO to produce all the evidences in support of its claim. 4. In reply, ld Sr DR vehemently supported the order of the Assessing Officer and ld CIT(A). 5. I have considered the rival submissions. As it is noticed that the assessment order is itself an exparte order and ld AR has undertaken to produce all the evidences before the AO if an opportunity is given, in the interest of justice and fair-play, the issues in this appeal are restored to the file of the Assessing Officer for readjudication after granting the assessee adequate opportunity of being heard. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 27/03/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 27/03/2024 B.K.Parida, SPS (OS) ITA No.39/CTK/2024 Assessment Year : 2017-18 Page3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Suresh Kumar Upadhaya, Duplex No.1, Shreehari Bihar, Batamangala, Puri 2. The Respondent: Income Tax Officer, Ward Puri See Beach, Puri. 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT-2, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//