BINESH PRASAD SINGH, KENDRAPARA V. INCOME TAX OFFICER, KENDRAPARA, KENDRAPARA

ITA 46/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3169 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 31-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Binesh Prasad Singh,S Birendra Prasad Singh, Madhapur, Kendrapara 754211 PAN/GIR No (Appellant This is an appeal filed by the assessee aga CIT(A), NFAC, Delhi No.CIT(A),Cuttack/10680/2019 2. Shri P.K.Mishra S.C.Mohanty, ld Sr DR appeared for the revenue. 3. I have considered the rival submissions. A perusal of the order of the ld CIT(A) shows that the ld CIT(A) has dismissed the assessee’s appeal on the ground that no satisfactory explanation has been offered. A perusal of the assessment order also shows that even before the assessment IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.46/CTK/2024 Assessment Year : 2017-18 Binesh Prasad Singh,S/o- Birendra Prasad Singh, Madhapur, Kendrapara- Vs. Income Tax Officer, Kendrapara. PAN/GIR No.ECSPS 3679 R (Appellant) .. ( Respondent Assessee by : Shri P.K.Mishra, Adv Revenue by : Shri S.C.Mohanty, ld Sr DR Date of Hearing : 02/0 Date of Pronouncement : 02/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 5.1.2024 Cuttack/10680/2019-20 for the assessment year P.K.Mishra, ld AR appeared for the assessee S.C.Mohanty, ld Sr DR appeared for the revenue. I have considered the rival submissions. A perusal of the order of the ld CIT(A) shows that the ld CIT(A) has dismissed the assessee’s appeal ound that no satisfactory explanation has been offered. A perusal of the assessment order also shows that even before the assessment Page1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER Income Tax Officer, Kendrapara. Respondent) P.K.Mishra, Adv : Shri S.C.Mohanty, ld Sr DR 04/2024 /04/2024 inst the order of the ld 5.1.2024 in Appeal for the assessment year 2017-18. , ld AR appeared for the assessee and Shri I have considered the rival submissions. A perusal of the order of the ld CIT(A) shows that the ld CIT(A) has dismissed the assessee’s appeal ound that no satisfactory explanation has been offered. A perusal of the assessment order also shows that even before the assessment ITA No.46/CTK/2024 Assessment Year : 2017-18 Page2 | 2 proceedings, the assessee has not produced any evidence. This being so, on account of the prayer from both the sides, the issues in this appeal are restored to the file of the Assessing Officer for readjudication after granting the assessee adequate opportunity of hearing to substantiate his case. 4. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 02/04/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 02/04/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Binesh Prasad Singh,S/o- Birendra Prasad Singh, Madhapur, Kendrapara-754211 2. The respondent: Income Tax Officer, Kendrapara. 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//