Prahlada Charan Baug, Balasore V. ACIT, Balasore Circle, Balasore

ITA 74/CTK/2023

AI Insights

This case involves an appeal by the assessee, Prahalad Charan Baug, against the order of the ld CIT(A), NFAC, Delhi, which was passed exparte. The appeal was concerning the assessment year 2015-16. The main contention of the assessee was that they did not receive the notices due to a non-functional email, which led to their inability to respond to the ld CIT(A). The tribunal noted that substantial new evidence was presented and, in the interest of justice, decided to grant one more opportunity to the assessee to present their case and evidence before the ld CIT(A).

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300375 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-06-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 12-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PARIDA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND Prahalad Charan Baug, Azimabad, Balasore PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi 23/1048588073 2. Shri C.Parida, AR Sr DR appeared for the revenue. 3. It was submitted by ld AR that the ld CIT(A) has passed the impugned order exparte IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK (Through virtual hearing) BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.74/CTK/2023 Assessment Year : 2015-16 Prahalad Charan Baug, Azimabad, Balasore Vs. ACIT, Baleswar Circle, Balasore PAN/GIR No.ACZPB2012 Q (Appellant) .. ( Respondent Assessee by : Shri C.A.Parida, AR Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 26 /0 Date of Pronouncement : 26 /0 O R D E R This is an appeal filed by the assessee against the order of the ld , NFAC, Delhi dated 10.1.2023 in Appeal No.ITBA/NFAC/S/250/2022 23/1048588073(1) for the assessment year 2015-16. Shri C.Parida, AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. It was submitted by ld AR that the ld CIT(A) has passed the impugned order exparte. It was the submission that Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER ACIT, Baleswar Circle, Balasore Respondent) C.A.Parida, AR : Shri S.C.Mohanty, Sr DR 06/2023 /06/2023 This is an appeal filed by the assessee against the order of the ld BA/NFAC/S/250/2022- appeared for the assessee and Shri S.C.Mohanty, ld It was submitted by ld AR that the ld CIT(A) has passed the It was the submission that the allegation that ITA No.74/CTK/2023 Assessment Year : 2015-16 Page2 | 3 several notices were sent to the assessee but the same are not received due to the fact that the email of the assessee was not functional. Therefore, the assessee could not respond to the notices. It was the submission that no evidences were filed before the ld CIT(A). It was the submission that if one more opportunity is allowed, the assessee would furnish all the evidences for disposal of the appeal. 4. In reply, ld Sr DR submitted that proper opportunities were allowed as is evident from the first appellate order but the assessee remained silent. 5. We have considered the rival submissions. On perusal of the impugned order, it is observed that the ld CIT(A) has afforded several opportunities and the assessee has not responded to the notices. No details were filed by the assessee for considering the issues. Before us, ld AR has prayed that one more opportunity be granted to putforth the case. A perusal of the paper book filed before the Tribunal shows that substantial number of evidences is in the form of fresh evidences. This being so, in the interest of justice, we are of the view that the assessee should be allowed one more opportunity to represent its case before the Ld CIT(A) and file the evidences, as he deems necessary, for adjudication of the appeal. Consequently, the appeal is restored back to the file of the ld CIT(A) for fresh adjudication. As the same time, we direct the assessee to respond to the notices to be issued by the ld CIT(A) and cooperate in finalization of the appellate proceedings. ITA No.74/CTK/2023 Assessment Year : 2015-16 Page3 | 3 6. In the result, appeal of the assessee stands allowed for statistical purposes. Order dictated and pronounced in the open court on 26/06/2023. SD/- SD/- (Rajesh Kumar) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 26/06/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant Prahalad Charan Baug, Azimabad, Balasore 2. The Respondent: ACIT, Baleswar Circle, Balasore 3. The CIT(A)-, NFAC, Delhi 4. Pr.CIT-, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//