Umesh Prasad Sahu, Sundargarh V. ACIT,Central Circle, Sambalpur

ITA 68/CTK/2023

AI Insights

The case involves multiple appeals filed by the assessee, Umesh Prasad Sahu, against the orders of the CIT(A) for the assessment years 2013-14 to 2019-20. The primary contention was the exparte disposal of these appeals by the CIT(A), which the assessee argued did not allow for proper representation. The CIT, on the other hand, contended that the assessee had been given several opportunities to respond but failed to do so. The Tribunal, considering the circumstances, decided to grant another opportunity to the assessee to present his case, emphasizing the need for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300423 (ITAT-CUTTACK)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 17-07-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 08-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAROJ KUMAR MOHAPATRA
• Keywords: Unexplained investment
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE ITA No.68/CTK/2023: Asst.year: 2019 Umesh Prasad Sahu, Adarsh Nagar, Khamapada Near Hanuman Temple, Sundargarh PAN/GIR No. (Appellant Per Bench IT(SS) A Nos.11 to 16 are the ld CIT(A) Bhubaneswar- Bhubaneswar- Bhubaneswar- IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL GIRISH AGRAWAL, ACCOUNTANT MEMBER IT(ss)A No.11 to 16/CTK/20 Assessment Years : 2013-14 to 2018 ITA No.68/CTK/2023: Asst.year: 2019 Umesh Prasad Sahu, Adarsh Nagar, Khamapada Near Hanuman Temple, Vs. ACIT, Central Circle, Sambalpur PAN/GIR No.BNEPS 5160 H (Appellant) .. ( Respondent Assessee by : Shri Bibekananda Mohanty Revenue by : Shri Saroj Kumar Mohapatra, CIT DR Date of Hearing : 18/07 Date of Pronouncement : 18/0 O R D E R IT(SS) A Nos.11 to 16 are filed by the assessee ag the ld CIT(A)-2, Bhubaneswar all dated 30.11.2022 Bhubaneswar-2/10125/2012-13,Bhubaneswar-2/10368/2013 Bhubaneswar-2/10591/2014-15,Bhubaneswar-2/1405/2015 hubaneswar-2/10451/2016-17, Bhubaneswar-2/11247/2017 Page1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER AND WAL, ACCOUNTANT MEMBER /CTK/2023 14 to 2018-19 ITA No.68/CTK/2023: Asst.year: 2019-2020 ACIT, Central Circle, Sambalpur Respondent) Mohanty , AR Saroj Kumar Mohapatra, CIT DR 7/2023 /07/2023 filed by the assessee against the order of 30.11.2022 in Appeal Nos. 2/10368/2013-14, 2/1405/2015-16, 2/11247/2017-18 and ITA IT(ss)A No.11 to 16/CTK/2023 A s s e s s m e n t Y e a r s : 2 0 1 3 - 1 4 t o 2 0 1 8 - 1 9 ITA No.68/CTK/2023: Asst.year: 2019-2020 Page2 | 4 No.68 is filed by the assessee against the order of the ld CIT(A) dated 30.11.2022 for the assessment years 2011-12 to 2019-20, respectively. 2. Shri Bibekananda Mohanty, ld AR appeared for the assessee and Sri Saroj Kumar Mohapatra, ld CIT DR appeared for the revenue. 3. It was submitted by ld AR that in all these appeals the ld CIT(A) has passed orders exparte without hearing the assessee. It was the submission that if one more opportunity is granted, the assessee would cooperate the ld CIT(A) for disposal of the appeals. 4. In reply, ld Sr DR submitted that several opportunities were afforded to the assessee but the assessee did not bother to respond the notices issued by ld CIT(A). 5. We have considered the rival submissions. The limited grievance of the assessee is against exparte disposal of the appeals by the ld CIT(A). It was the submission by the ld AR that proper opportunity of hearing was not granted to the assessee in hearing of the appeals. Perusal of the impugned orders shows that four opportunities have been granted to the assessee but in one occasion, the assessee has requested for adjournment and thereafter, there was no response from the side of the assessee nor any submission was furnished. Therefore, ld CIT(A) had no option but to decide the appeals on the basis of material on record. The only reason given by the ld CIT(A) in the impugned orders that the assessee has not filed any IT(ss)A No.11 to 16/CTK/2023 A s s e s s m e n t Y e a r s : 2 0 1 3 - 1 4 t o 2 0 1 8 - 1 9 ITA No.68/CTK/2023: Asst.year: 2019-2020 Page3 | 4 reply in support of its appeals nor has it filed any documents to explain the unexplained investment, etc. Therefore, in the interest of justice, we are inclined to grant another opportunity to the assessee to represent his case before the ld CIT(A). Considering the non-compliance made by the assessee before the ld CIT(A), a cost of Rs.5000/- is being levied on the assessee in each of the assessment years under appeal. Subject to the assessee paying the cost of Rs.5,000/- in each appeal under the head “others” to be paid online and production of the receipts, the issues in these appeals are restored to the file of the CIT(A) for fresh adjudication. Consequently, we set aside the impugned orders of ld CIT(A) and restore the issues back to him for fresh adjudication after providing reasonable opportunity of being heard to the assessee. At the same time, we also direct the assessee to cooperate the ld CIT(A) in finalization of the appellate proceedings. With these observations, the appeals are restored back to the file of the ld CIT(A). 6. In the result, appeals of the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 18/07/2023. Sd/- sd/- (Girish Agrawal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 18/07/2023 B.K.Parida, SPS (OS) IT(ss)A No.11 to 16/CTK/2023 A s s e s s m e n t Y e a r s : 2 0 1 3 - 1 4 t o 2 0 1 8 - 1 9 ITA No.68/CTK/2023: Asst.year: 2019-2020 Page4 | 4 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Umesh Prasad Sahu, Adarsh Nagar, Khamapada Near Hanuman Temple, Sundargarh 2. The Respondent: ACIT, Central Circle, Sambalpur 3. The CIT(A)-2, Bhubaneswar 4. Pr.CIT-2, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//