GANGADHAR BEHERA, BHUBANESWAR V. DCIT, BHUBANESWAR

ITA 4/CTK/2024

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 3288 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 10-03-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 04-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: K.K.SAHOO

Judgement Text

आयकर अऩीऱीय अधधकरण, “एस.एम.सी” न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अऩीऱ सं/ITA No.04/C TK/2024 (ननधाारण वषा / Asses s m ent Year :2016-2 017) Gangadhar Behera, Plot No.205/1897, Unit-VI, Ekamra Marg, Ganga Nagar, Bhubaneswar-751001 Vs DCIT, Bhubaneswar PAN No. :ASOPB 2202 M (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri K.K.Sahoo, Advocate, राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 11/03/2024 घोषणा की तारीख/Date of Pronouncement : 11/03/2024 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 08.11.2023, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1057813729 (1) for the assessment year 2016-2017. 2. Ld. AR has filed an adjournment letter mentioning that the relevant documents in connection with the aforesaid appeal are not available with the counsel of the assessee, therefore, it is not possible to conduct the hearing. 3. A perusal of the order of the ld. CIT(A), shows that ld. CIT(A) has dismissed the appeal of the assessee on account of non-compliance on the part of the assessee. This is evident from the decision portion of the order of the ld. CIT(A) in para 6 of his order. The lackadaisical attitude of the assessee had actually let the ld. CIT(A) to dismiss the appeal of the assessee. Even before the Tribunal, it is noticed that the lackadaisical ITA No.04/CTK/2024 2 attitude of the assessee continues. However, considering the fact that this is a Single Member Case(SMC) and considering the fact that the assessee is a small assessee, in the interest of justice, the issues in this appeals are restored to the file of the ld. CIT(A) for re-adjudication after granting the assessee adequate opportunity of hearing. Should the assessee continue with his lackadaisical attitude in regard to representation before the ld. CIT(A), liberty is granted to the ld. CIT(A) to draw adverse inference. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 11/03/2024. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 11/03/2024 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Cop.y of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- Gangadhar Behera, Plot No.205/1897, Unit-VI, Ekamra Marg, Ganga Nagar, Bhubaneswar-751001 2. प्रत्यथी / The Respondent- DCIT, Bhubaneswar 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यावऩत प्रयत //True Copy//