NARENDRA BEHERA, PATHARAPURA V. INCOME TAX OFFICER, BALASORE

ITA 94/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7127 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-05-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 20-05-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 29-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DULAL SATYANARAYAN JETHI
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Narendra Behera, At: Patharapura, Jaleswar, Baleswar PAN/GIR No (Appellant Assessee by This is an appeal filed by the assessee aga CIT(A), NFAC, Delhi No.CIT(A),Cuttack/11038/2019 2. Shri Natabar Panda and Dulal Satyanarayan Jethi, for the assessee. Shri S.C.Mohanty, ld Sr DR revenue. 3. At the outset, ld AR has filed written submissions, as under: IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.94/CTK/2024 Assessment Year : 2017-18 Narendra Behera, At: Patharapura, Jaleswar, Vs. Income Tax Officer, Ward Balasore. PAN/GIR No. (Appellant) .. ( Respondent Assessee by : Shri Natabar Panda and Dulal Satyanarayan Jethi, Advs Revenue by : Shri S.C.Mohanty, ld Sr DR Date of Hearing : 21/0 Date of Pronouncement : 21/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 9.1.2024 Cuttack/11038/2019-20 for the assessment year Natabar Panda and Dulal Satyanarayan Jethi, for the assessee. Shri S.C.Mohanty, ld Sr DR represented on behalf of the At the outset, ld AR has filed written submissions, as under: Page1 | 5 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER Income Tax Officer, Ward-2, Respondent) ulal Satyanarayan Jethi, : Shri S.C.Mohanty, ld Sr DR 05/2024 /05/2024 inst the order of the ld 9.1.2024 in Appeal for the assessment year 2017-18 . Natabar Panda and Dulal Satyanarayan Jethi, ld ARs appeared represented on behalf of the At the outset, ld AR has filed written submissions, as under: ITA No.94/CTK/2024 Assessment Year : 2017-18 Page2 | 5 “ ITA No.94/CTK/2024 Assessment Year : 2017-18 Page3 | 5 ITA No.94/CTK/2024 Assessment Year : 2017-18 Page4 | 5 4. Further, ld AR stated that in the interest of natural justice, one more opportunity be granted to the assessee to produce the evidences before the Assessing Officer in support of the claim. 5. In reply, ld Sr DR vehemently supported the order of the Assessing officer and ld CIT(A). 6. I have considered the rival submissions. A perusal of the impugned order clearly shows that the ld CIT(A) has passed the exparte order on the ground that the assessee failed to furnish the required evidences. Even the Assessing officer has passed the assessment order u/s.144 as there was no response to the notices issued by him. Before me, ld AR has prayed that if one more opportunity is granted to the assessee, he would be in a position to furnish the required evidences before the Assessing Officer. In the instant case, the assessee has failed to lead proper evidence before the authorities below to prove the claim of deduction under Chapter VIA of the Act on account of illness of a family member. The ld. AR contended that the assessee has sufficient evidence to prove the claim of deduction and one more opportunity be granted, which was not seriously objected by the ld. Sr. DR. Under these circumstances, I consider it appropriate to set aside the impugned order of ld CIT(A) and direct the assessee to file such evidence in support of receipt of services to the satisfaction of the AO, who will then examine and decide the issue denovo.. ITA No.94/CTK/2024 Assessment Year : 2017-18 Page5 | 5 7. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 21/05/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 21/05/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Narendra Behera, At: Patharapura, Jaleswar, Baleswar 2. The Respondent: Income Tax Officer, Ward- 2, Balasore. 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//