JPJ Industries Pvt. Ltd, Cuttack V. ACIT Central Circle, Cuttack

ITA 92/CTK/2023

AI Insights

The case involves JPJ Industries Pvt. Ltd., the appellant, contesting an order from the CIT(A)-2, Bhubaneswar, regarding the assessment year 2018-2019. The primary contention was the failure to produce evidence to substantiate claims made in the tax returns, both at the assessment and appellate stages. The Tribunal noted the assessee's repeated inability to provide required documents and, despite this, granted a further opportunity to present its case, conditional upon the payment of a cost of Rs.1000. The Tribunal's decision emphasizes procedural fairness, allowing the assessee another chance to substantiate its claims while imposing a cost for the repeated adjournments.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127017 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 16-07-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 28-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.92/C TK/2023 (ननधाारण वषा / Asses s m ent Year : 2018-2 019) JPJ Industries Pvt. Ltd. 1, Manik Ghosh Bazar, Purighat, Cuttack-753002 Vs ACIT, Central Circle,Cuttack PAN No. :AADCJ 2773 R (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri C.Parida, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 17/07/2023 घोषणा की तारीख/Date of Pronouncement : 17/07/2023 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A)-2, Bhubaneswar, dated 30.01.2023, passed in I.T.appeal No.Bhubaneswar-2/11235/2017-18, for the assessment year 2018-2019. 2. At the outset, on perusal of the assessment order and the appellate order, it is found that the assessee has not produced any evidence either before the AO or before the ld.CIT(A). In this regard, ld.AR submitted that one more opportunity may be provided to file all the documents before the ld. CIT(A) to substantiate its claim. 3. In reply, ld Sr DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld. ITA No.92/CTK/2023 2 4. We have considered the rival submissions. On perusal of the impugned order, it is found that the assessee could not produce the documents as required by the ld.AO during the course of assessment proceedings as well as ld. CIT(A) during the course of appellate proceedings. Therefore, the ld. CIT(A) has dismissed the appeal of the assessee for not justifying the claim. During the course of hearing ld. AR prayed for one more opportunity to substantiate its claim before the ld. CIT(A). Looking to the nature of assessee in not bothering to produce the evidences before both the authorities below, we impose a cost of Rs.1000/- (Rupees One Thousand only) on the assessee and direct the assessee to produce a copy of the receipt before the ld.CIT(A). In view of the above and looking to the facts of the case, in the interest of justice, the issues in this appeal are restored to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard, subject to the assessee providing the receipt of payment of cost of Rs.1000/- on the first date of posting the appeal for hearing. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 17/07/2023. Sd/- (GIRISH AGRAWAL) Sd/- (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 17/07/2023 Prakash Kumar Mishra, Sr.P.S. ITA No.92/CTK/2023 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- JPJ Industries Pvt. Ltd. 1, Manik Ghosh Bazar, Purighat, Cuttack-753002 2. प्रत्यथी / The Respondent- ACIT, Central Circle,Cuttack 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//