RAJANI MULLICK, BHUBANESWAR V. INCOME TAX OFFICER, ITO WARD, BHUBANESWAR

ITA 41/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2272 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 28-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 54F

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Rajani Mullick, Plot, No.3033, Swarg, Kedar Gouri Chhack, Old Town, Bhubaneswar. PAN/GIR No (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 2/10260/2019 2. Shri P.R.Mohanty, Aayush Nayak, int assessee and Shri IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.41/CTK/2024 Assessment Year : 2017-18 Rajani Mullick, Plot, No.3033, Swarg, Kedar Gouri Chhack, Old Town, Bhubaneswar. Vs. ITO, Ward 3(4), Bhubaneswar PAN/GIR No.AOTPM 1692 R (Appellant) .. ( Respondent Assessee by : Shri P.R.Mohanty, Adv Revenue by : Shri S.C.Mohanty, ld Sr DR Date of Hearing : 20/0 Date of Pronouncement : 20/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 1.11.2023 in Appeal No. 2/10260/2019-20 for the assessment year 2017-18. P.R.Mohanty, ld AR assisted by Ms Rajashree Routray and Shri Aayush Nayak, interns from Madhusudan Law University assessee and Shri S.C.Mohanty, ld Sr DR assisted by Page1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER ITO, Ward 3(4), Bhubaneswar Respondent) P.R.Mohanty, Adv S.C.Mohanty, ld Sr DR 05/2024 /05/2024 This is an appeal filed by the assessee against the order of the ld in Appeal No.CIT(A), Bhubanewar- assisted by Ms Rajashree Routray and Shri erns from Madhusudan Law University appeared for the assisted by Shri Rashmi Ranjan ITA No.32/CTK/2023 Assessment Year : 2017-18 Page2 | 4 Parida and Shri Ayush Ranjan Behera, interns from Madhusudan Law University appeared for the revenue. 3. It was submitted by ld AR that admittedly, the assessee had been unrepresented before the ld CIT(A). It was also the submission that even before the AO, the assessee had not been able to submit all the documents required for completion of the assessment. It was the prayer that the issues in this appeal may be restored to the file of the AO for readjudication and the assessee would cooperate in the set aside proceedings. It was also the submission that the appeal is delayed by 29 days. It was the submission that as the assessee did not receive the appellate order from the counsel and immediately when the assessee came to know about the failure, the assessee has taken remedial measures in filing the appeal. It was the prayer that the delay may be condoned. 4. In reply, ld Sr DR submitted that adequate opportunity had been granted to the assessee. It was the submission that the order of the ld CIT(A) and that of the AO be confirmed. Ld Sr DR submitted that once the assessee become disentitled to the exemption u/s.54F of the Act, then the disentitlement applies to entire claim u/s. 54F and claim for individual asset cannot be considered. 5. We have considered the rival submissions. Admittedly, the affidavit filed by the assessee has not been found to be false and also the delay is ITA No.32/CTK/2023 Assessment Year : 2017-18 Page3 | 4 only 29 days. In these circumstances, in the interest of justice and equity, the delay in filing the appeal is condoned and appeal disposed of on merits. 6. A perusal of the facts in the present case clearly shows that all the facts required for adjudication are not emanating out of the order of the AO or from the Ld CIT(A). There is confusion as to whether what has been sold by the assessee, is a residential property or commercial property. There is also confusion as to the purchase by the assessee and whether they are residential or commercial by the assessee. The documents filed by the assessee have not been considered by the ld CIT(A), consequently, cannot be looked into by the Tribunal at this present stage. This being so, the issues in this appeal are restored to the file of the ld AO for readjudication after granting adequate opportunity of being heard to the assessee. The assessee shall cooperate in the set aside proceedings and produce all such documents as called for by the Assessing officer. 7. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 20/05/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 20/05/2024 B.K.Parida, SPS (OS) ITA No.32/CTK/2023 Assessment Year : 2017-18 Page4 | 4 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Rajani Mullick, Plot, No.3033, Swarg, Kedar Gouri Chhack, Old Town, Bhubaneswar 2. The Respondent: ITO, Ward 3(4), Bhubaneswar 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy//