KALINGA METALLICS AND POWER PRIVATE LIMITED, KEONJHAR V. DEPUTY COMMISSIONER OF INCOME TAX, CUTTACK

ITA 6/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1679 (ITAT-CUTTACK)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 11-06-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 05-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: CHITRASEN PARIDA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Kalinga Metallics and Power Pvt Ltd., Plot No.475/878, Khata No.176/258, Magurgadia, keonjhar 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 Cuttack/10042/2020 2. Shri Chitrasen Parida, Sanjay Kumar, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.06/CTK/2024 Assessment Year : 2012-13 Kalinga Metallics and Power Pvt Ltd., Plot No.475/878, Khata No.176/258, Magurgadia, keonjhar Vs. DCIT, Cuttack PAN/GIR No.AACCK 8976 E (Appellant) .. ( Respondent Assessee by : Shri Chitrasen Parida, Revenue by : Shri Sanjay Kumar, CIT Date of Hearing : 12/0 Date of Pronouncement : 12/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 9.11.2023 in Appeal No. Cuttack/10042/2020-21 for the assessment year 2012 Chitrasen Parida, ld AR appeared for the assessee and Shri Sanjay Kumar, Ld CIT DR appeared for the revenue. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER DCIT, Cuttack Respondent) Chitrasen Parida, Adv Shri Sanjay Kumar, CIT DR 06/2024 /06/2024 This is an appeal filed by the assessee against the order of the ld in Appeal No. CIT(A), 21 for the assessment year 2012-13. the assessee and Shri ITA No.06/CTK/2024 Assessment Year : 2012-13 Page2 | 3 3. It was submitted by ld AR that the ld CIT(A) has passed the order exparte without affording reasonable opportunity of hearing to the assessee, which is in clear violation of natural justice. He prayed that the appeal is restored to the file of the AO and the assessee would cooperate to the Assessing Officer for adjudication of the issues in the appeal. 4. In reply, ld CIT DR vehemently opposed the prayer of ld AR of the assessee in remitting the matter to the file of the AO. 5. We have considered the rival submissions. It is an admitted fact that due to non appearance by the assesee before the CIT(A), the Ld. CIT(A) decided the appeal exparte and dismissed the appeal of the assesee due to non-prosecution and also reproduced the contents of the assessment order without discussing the issue on merits. It is also noticed that the assessee has not responded to the specific questionnaires raised by the AO, therefore, the AO has passed the order u/s.144 of the Act on the basis of materials available before him and after personal hearing. It is the submission of the Ld. Counsel for the assessee that if an opportunity is given, he would be in a position to substantiate his case before the AO . Considering the totality of the facts of the case and in the interest of justice .we deem it proper to restore the issue to the file of the AO with a direction to grant one final opportunity to the assessee to substantiate his case. The assessee is also hereby directed to appear before the AO without seeking ITA No.06/CTK/2024 Assessment Year : 2012-13 Page3 | 3 any adjournment under any pretext failing which the Ld. AO is at liberty to pass appropriate order as per law. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 12/06/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 12/06/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Kalinga Metallics and Power Pvt Ltd., Plot No.475/878, Khata No.176/258, Magurgadia, keonjhar 2. The Respondent: DCIT, Cuttack 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy//