Dipak Kumar Murjani, Sambalpur V. I T O Ward- 2 (1), Sambalpur

ITA 92/CTK/2022

AI Insights

This case involves an appeal by Dipak Kumar Murjani against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2017-2018. The original order was passed ex-parte, and the assessee was not represented during the proceedings. An adjournment letter was submitted by the assessee's counsel, citing illness, which was not substantiated, leading to the rejection of the adjournment application. The ITAT, considering the principles of natural justice, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127067 (ITAT-CUTTACK)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 08-02-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 19-05-2022
• 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 श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.92/C TK/2022 (ननधाारण वषा / Asses s m ent Year : 2017-2 018) Dipak Kumar Murjani, Mamta Bhawan, In front of LIC Office, Budharaja, Sambalpur-768004 Vs ITO, Ward 2(1), Sambalpur PAN No. :ABFPM 4299 R (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri M.K.Gautam, CIT-DR स ु नवाई की तारीख / Date of Hearing : 09/02/2023 घोषणा की तारीख/Date of Pronouncement : 09/02/2023 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 21.03.2022 passed in DIN & Order No.ITBA/NFAC/S/250/2021- 22/1041161452(1), for the assessment year 2017-2018. 2. None represented on behalf of the assessee. However, the assessee has filed an adjournment letter mentioning that the counsel is suffering from cold and fever. The adjournment application is not substantiated and, therefore, the adjournment cannot be granted and the same stands rejected. 3. A perusal of the order of the ld. CIT(A) shows that the order has been passed ex-parte. Consequently the assessee has not been able to represent its appeal before the ld. CIT(A). In the circumstances, in the ITA No.92/CTK/2022 2 interest of natural justice, the order of the ld. CIT(A) is set aside and the issues in the appeal are restored to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard. 3. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 09/02/2023. Sd/- (अरुण खोड़पऩया) (ARUN KHODPIA) Sd/- (जाजज माथन) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 09/02/2023 Prakash Kumar Mishra, Sr.P.S. 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- Dipak Kumar Murjani, Mamta Bhawan, In front of LIC Office, Budharaja, Sambalpur-768004 2. प्रत्यथी / The Respondent- ITO, Ward 2(1), Sambalpur 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. पवभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यापऩत प्रयत //True Copy//