TALCHER ANGUL MERAMUNDALI DEVELOPMENT AUTHORITY, ANGUL V. INCOME TAX OFFICER, ANGUL WARD, ANGUL, ANGUL

ITA 75/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7619 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 28-04-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 26-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.75&76/ CT K/2024 (ननधाारण वषा / Asses s m ent Year : 2016-2 017 & 2017-2018) Talcher Angul Meramundali Development Authority, Angul Vs ITO, Angul Ward, Angul PAN No. :AAAJT 2595 B (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 29/04/2024 घोषणा की तारीख/Date of Pronouncement : 29/04/2024 आदेश / O R D E R Per Bench : These are the appeals filed by the assessee against the order dated 19.12.2023, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1058881946(1) and order dated 28.12.2023 passed in No.ITBA/NFAC/S/250/2023-24/1059154968(1) for the assessment years 2016-2017 & 2017-2018. 2. It was submitted by the ld. AR that the ld. CIT(A) has decided both the appeals of the assessee ex-parte. It was the submission that even the assessments in the case of the assessee were ex-parte assessments. It was the submission that the assessee is a local development authority in respect of Talcher, Angul, Meramundali Development Authority. It was the submission that the assessee functions with only four staffs and the assessee admittedly had not filed its return of income for the relevant ITA No.75&76/CTK/2024 2 assessment years. It was the submission that the assessee stood unrepresented before the lower authorities. It was the prayer that if the issues in both the appeals are restored to the file of AO, the assessee would cooperate in the assessment proceedings and sort out its tax affairs. It was the submission that the assessee may be granted sufficient opportunity of being heard to represent both the cases before the AO. 3. In reply, ld. Sr. Dr vehemently supported the order of the ld. AO and ld. CIT(A). 4. We have considered the rival submissions. A perusal of the facts and circumstances of the case clearly shows that there was non- cooperation by the assessee before the lower authorities in both the appeals. As it was submitted by the ld. AR that the assessee is functioning with only 4 staffs and the Head of the Organisation is the District Collector, Angul, therefore, in the interest of justice, this issues in both the appeals are restored to the file of the AO for reajdudicating the afresh after granting the assessee adequate opportunities of being heard. 5. In the result, both appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 29/04/2024. Sd/- (MANISH AGARWAL) Sd/- (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 29/04/2024 Prakash Kumar Mishra, Sr.P.S. ITA No.75&76/CTK/2024 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- Talcher Angul Meramundali Development Authority, Angul 2. प्रत्यथी / The Respondent- ITO, Angul Ward, Angul 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ड पाईऱ / Guard file. सत्यावऩत प्रतत //True Copy//