Susanti Dei, Baripada V. ITO Ward-1, , Baripada

ITA 55/CTK/2023

AI Insights

This case involves an appeal by Susanti Dei against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which was passed on 06.02.2023 for the assessment year 2016-2017. The primary contention of the assessee was that the Assessing Officer (AO) had erroneously estimated her net profit at 17.7878% on total turnover on an adhoc basis, without considering her submissions. Additionally, it was argued that the CIT(A) had passed an ex-parte order without providing a sufficient opportunity for the assessee to represent her case. The Tribunal, upon reviewing the circumstances, decided to restore the matter to the CIT(A) for a fresh examination on merits, acknowledging the assessee's request for another opportunity to present her case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127123 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 02-05-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 28-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

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.55/C TK/2023 (ननधाारण वषा / Asses s m ent Year :2016-2 017) Susanti Dei, Ward No.12, Sunamuhin, Baripada, Mayurbhanj-757001 Vs ITO, Ward-1, Baripada PAN No. : AIGPD 4407 N (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Keshav Dubey, CA राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 03/05/2023 घोषणा की तारीख/Date of Pronouncement : 03/05/2023 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 06.02.2023, passed in DIN & Order No.ITBA/NFAC/S/250/2022- 23/1049477294(1), for the assessment year 2016-2017. 2. It was submitted by the ld. AR that the assessee is engaged in the business of securities transaction and filed her return of income on 14.06.2017 declaring total income at Rs.2,75,530/-. It was also submitted that the AO has wrongly estimated the net profit of the assessee @17.7878% on the total turnover on adhoc basis without considering the submission of the assessee. It was further submitted by the ld. AR that in the appellate proceeding before the ld. CIT(A), the assessee was unable to represent her case and the ld. CIT(A) has passed ex-parte order without providing sufficient opportunity of being heard. Thus, it was the prayer that the issue in the appeal may be restored to the file of CIT(A) for ITA No.55/CTK/23 2 which the assessee would be able to substantiate her claim before the ld. CIT(A). 3. In reply, ld. Sr. DR vehemently supported the order of the AO and ld.CIT(A). 4. I have considered the rival submissions. A perusal of the facts of the present case shows that the assessee could not represent her case before the ld. CIT(A) properly, as a result of which, the ld. CIT(A) has dismissed the appeal of the assessee on account of non-prosecution. On perusal of the order of the ld. CIT(A), it is found that the ld. CIT(A) has also not adjudicated the issue on merits. During the course of hearing, ld. AR requested that the assessee may be provided one more opportunity to represent its case before the ld. CIT(A). In view of the above and considering the prayer of the ld.AR of the assessee, the issue involved in the present appeal is restored to the file of ld.CIT(A) for fresh adjudication after granting the assessee adequate opportunity of being heard. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 03/05/2023. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 03/05/2023 Prakash Kumar Mishra, Sr.P.S. ITA No.55/CTK/23 3 आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- Susanti Dei, Ward No.12, Sunamuhin, Baripada, Mayurbhanj-757001 2. प्रत्यथी / The Respondent- ITO, Ward-1, Baripada 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//