M/s. Shree Shyamjee Constructions Private Limited, Jharsuguda V. ITO (TDS), Sambalpur

ITA 4/CTK/2023

AI Insights

This case involves an appeal by M/s. Shree Shyamjee Constructions Pvt Ltd. against the order of the ld CIT(A), NFAC, Delhi, concerning the assessment year 2015-16. The primary contention was that the CIT(A) had passed the order ex parte without providing a proper opportunity of hearing to the assessee. The assessee's representative argued that despite multiple notices, the assessee was unable to respond due to various reasons, and thus, requested another opportunity to present their case. The revenue representative countered that adequate opportunities were provided, but the assessee remained unresponsive. The tribunal, considering the circumstances, decided to restore the appeal to the CIT(A) for a fresh hearing, emphasizing the need for the assessee to cooperate in the proceedings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300372 (ITAT-CUTTACK)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-06-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 10-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M.K.KEDIA
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND M/s. Shree Shyamjee Constructions Pvt Ltd., AT/PO: Bagdehi,Dist: Jharsuguda PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi 23/1047151212(1) 2. Shri M.K.Kedia, CA appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. 3. It was submitted by ld AR that the ld CIT(A) has passed the impugned order expa IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK (Through virtual hearing) BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.04/CTK/2023 Assessment Year : 2015-16 M/s. Shree Shyamjee Constructions Pvt Ltd., AT/PO: Bagdehi,Dist: Jharsuguda Vs. ITO, TDS, Sambalpur PAN/GIR No.BBNSO 1812 G (Appellant) .. ( Respondent Assessee by : Shri M.K.Kedia, CA Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 26 /0 Date of Pronouncement : 26 /0 O R D E R This is an appeal filed by the assessee against the order of the ld , NFAC, Delhi dated 9.11.2022 in Appeal No.ITBA 23/1047151212(1) for the assessment year 2015-16. Shri M.K.Kedia, CA appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. It was submitted by ld AR that the ld CIT(A) has passed the impugned order exparte. It was the submission that proper opportunity of Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER ITO, TDS, Sambalpur Respondent) M.K.Kedia, CA S.C.Mohanty, Sr DR 06/2023 /06/2023 This is an appeal filed by the assessee against the order of the ld ITBA/NFAC/S/250/2022- Shri M.K.Kedia, CA appeared for the assessee and Shri S.C.Mohanty, It was submitted by ld AR that the ld CIT(A) has passed the It was the submission that proper opportunity of ITA No.04/CTK/2023 Assessment Year : 2015-16 Page2 | 3 hearing was not granted to the assessee. It was the submission that no evidences were filed before the ld CIT(A). It was the submission that if one more opportunity is allowed, the assessee would furnish all the evidences for disposal of the appeal. 4. In reply, ld Sr DR submitted that proper opportunities were allowed as is evident from the first appellate order but the assessee remained silent. 5. We have considered the rival submissions. On perusal of the impugned order, it is observed that the ld CIT(A) has afforded opportunity of hearing on 8.2.2021, 19.10.2021 and 11.10.2022 and the assessee has not responded to the notices. No details were filed by the assessee for considering the issues. Before us, ld AR has prayed that one more opportunity be granted to putforth the case. Therefore, in the interest of justice, we are of the view that the assessee should be allowed one more opportunity to represent its case before the Ld CIT(A) and file the evidences, as he deems necessary, for adjudication of the appeal. Consequently, the appeal is restored back to the file of the ld CIT(A) for fresh adjudication. As the same time, we direct the assessee to respond to the notices to be issued by the ld CIT(A) and cooperate in finalization of the appellate proceedings. ITA No.04/CTK/2023 Assessment Year : 2015-16 Page3 | 3 6. In the result, appeal of the assessee stands allowed for statistical purposes. Order dictated and pronounced in the open court on 26/06/2023. Sd/- SD/- (Rajesh Kumar) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 26/06/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : M/s. Shree Shyamjee Constructions Pvt Ltd., AT/PO: Bagdehi,Dist: Jharsuguda 2. The Respondent: ITO, TDS, Sambalpur 3. The CIT(A)-, NFAC, Delhi 4. Pr.CIT-, Sambalpur 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//