Saraswat Mishra, L/H of Bibhuti Bhusan Mishra, Amalapada, Angul V. D.C.I.T, Circle-4(1), Bhubaneswar

ITA 61/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7622 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 20-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Saraswat Mishra, L/H of Bibhuti Bhusan Mishra, Amalapada, Angul 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 Bhubaneswar- 2. Shri P.R.Mohanty, S.C.Mohanty, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.61/CTK/2024 Assessment Year : 2017-18 Saraswat Mishra, L/H of Bibhuti Bhusan Mishra, Amalapada, Angul Vs. DCIT, Circle Bhubaneswar PAN/GIR No.AHEPM 5287 C (Appellant) .. ( Respondent Assessee by : Shri P.R.Mohanty Revenue by : Shri S.C.Mohanty, ld Date of Hearing : 29/0 Date of Pronouncement : 29/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 19.9.2023 in Appeal No. -2/10387/2019-20 for the assessment year P.R.Mohanty, ld AR appeared for the assessee and Shri Ld Sr. DR appeared for the revenue. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER DCIT, Circle-4(1), Bhubaneswar Respondent) .Mohanty, Adv : Shri S.C.Mohanty, ld Sr DR 04/2024 /04/2024 This is an appeal filed by the assessee against the order of the ld in Appeal No. Cuttack(A), for the assessment year 2017-18. d AR appeared for the assessee and Shri ITA No.61/CTK/2024 Assessment Year : 2017-18 Page2 | 3 3. It was submitted by ld AR that the assessee expired on 6.9.2020. It was the submission that the addition has been made on the ground that there have been deposits in the bank account to an extent of Rs.2,63,09,500/- . It was the submission that as the assessee had expired, the assessee stood unrepresented before the ld CIT(A). It was the prayer that the LR had been brought on record now. It was the submission that the issues in the appeal may be restored to the file of the AO for issuance of notice to L/R for readjudication and L/R would be in a position to substantive the deposits in the bank. 4. In reply, ld Sr DR submitted that the L/R should be specifically identified. 5. We have considered the rival submissions. In the case of the assessee, L/R has been specifically identified as Shri Saraswat Mishra. It is also an accepted fact that the assessee died when the matter was pending before the ld CIT(A). Consequently, all the facts have not been on record Therefore, we restore the matter to the file of the AO for readjudication. The Assessing Officer shall issue fresh notice to the L/R of the assessee and proceed to make the assessment in accordance with law after giving adequate opportunity of hearing to the assessee to substantiate his case. ITA No.61/CTK/2024 Assessment Year : 2017-18 Page3 | 3 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 29/04/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 29/04/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Saraswat Mishra, L/H of Bibhuti Bhusan Mishra, Amalapada, Angul 2. The Respondent: DCIT, Circle-4(1), Bhubaneswar 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT-2, Bhubaneswar 5. DR, ITAT, 6. Guard file. //True Copy//