BRAJA KISHORE TRIPATHY, BELATALA PATTAMUNDAI N A C V. ITO WARD KENDRAPADA, KENDRAPADA

ITA 8/CTK/2024

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 3352 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 10-03-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 05-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY

Judgement Text

आयकर अऩीऱीय अधधकरण, “एस.एम.सी” न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अऩीऱ सं/ITA No.08/C TK/2024 (ननधाारण वषा / Asses s m ent Year :2017-2 018) Braja Kishore Tripathy, Belatala, Pattamundai NAC, District –Kendrapara, Odisha Vs ITO, Ward Kendrapara PAN No. :AHIPT 6105 C (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : None(Adjournment Application filed) राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 11/03/2024 घोषणा की तारीख/Date of Pronouncement : 11/03/2024 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 07.11.2023, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1057757732(1) for the assessment year 2017-2018. 2. None appeared on behalf of the assessee, however, an adjournment application filed by the AR of the assessee mentioning therein that the case records are yet to be reached at the office of the arguing counsel and the paper book is required to be filed containing requisite documents. The grounds for adjournment are found to be unsatisfactory. Thus, the adjournment application filed by the assessee is rejected. 3. A perusal of the order of the ld. CIT(A), more specifically in para 5.6, shows that the assessee has not furnished any documentary evidence to substantiate his claim for the year under consideration. This ITA No.08/CTK/2024 2 being so, as the documentary evidences are not being produced before the ld. CIT(A), it would obviously not possible to produce such evidences before the Tribunal. In these circumstances, so as to grant the assessee adequate opportunity of being heard to substantiate his case, the issues in this appeal are restored to the file of AO for re-adjudication after granting sufficient opportunity of hearing to the assessee. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 11/03/2024. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 11/03/2024 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Cop.y of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- Braja Kishore Tripathy, Belatala, Pattamundai NAC, District –Kendrapara, Odisha 2. प्रत्यथी / The Respondent- ITO, Ward Kendrapara 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यावऩत प्रयत //True Copy//