Damanjit Singh Grewal, Gurgaon V. ACIT Central Circle, , Cuttack

ITSSA 17/CTK/2023

AI Insights

The case involves multiple appeals by the assessee, Damanjit Singh Grewal, against the orders of the CIT(A) for various assessment years from 2008-09 to 2015-16. The appeals were primarily dismissed due to the non-appearance and non-submission of required documents by the assessee despite multiple opportunities provided by the CIT(A). The Tribunal noted the absence of any substantive response from the assessee to the notices and the lack of documentation to support his claims. Consequently, the Tribunal decided to set aside the CIT(A)'s orders and remand the case for a fresh decision on merits, emphasizing the need for the assessee to furnish complete details for proper adjudication.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300390 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 18-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 18-07-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 28-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAROJ KUMAR MAHAPATRA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Assessment Year ITA No.93/CTK/2023: Asst.Year: 2008 Damanjit Singh Grewal, FF 4 th F1, MG Road, Gurgaon, Sewa, Corporation Park, Gurgaon-122002 PAN/GIR No. (Appellant Per Bench IT(ss) A Nos.17 to 23/CTK/2023 are the assessee against the dated 30.1.2023 Bhubaneswar- Bhubaneswar- IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL GIRISH AGRAWAL, ACCOUNTANT MEMBER IT(ss)A Nos.17 to 23/CTK/20 Assessment Years : 2009-10 to 2015 ITA No.93/CTK/2023: Asst.Year: 2008 Damanjit Singh Grewal, FF-408, F1, MG Road, Gurgaon, Sewa, Corporation Park, 122002 Vs. ACIT, Central Circle, Cuttack PAN/GIR No.ADUPG 1564 E (Appellant) .. ( Respondent Assessee by : None (Adjournment petition) Revenue by : Shri Saroj Kumar Mahapatra, CIT Date of Hearing : 19/07 Date of Pronouncement : 19/0 O R D E R IT(ss) A Nos.17 to 23/CTK/2023 are the appeal assessee against the separate orders of the ld CIT(A) 30.1.2023 in Appeal Nos.Bhubaneswar -2/10457/2017-18, Bhubaneswar -2/10462/2017-18, Bhubaneswar Page1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER AND WAL, ACCOUNTANT MEMBER /CTK/2023 10 to 2015-16 ITA No.93/CTK/2023: Asst.Year: 2008-09 ACIT, Central Circle, Respondent) : None (Adjournment petition) : Shri Saroj Kumar Mahapatra, CIT DR 7/2023 /07/2023 appeals filed by the of the ld CIT(A)-2, Bhubaneswar all Bhubaneswar-2/10456/2017-18, Bhubaneswar-2/10460/2017-18, 18, Bhubaneswar-2/10459/2017-18, IT(ss)A Nos.17 to 23/CTK/2023 Assessment Years : 2009-10 to 2015-16 ITA No.93/CTK/2023: Asst.Year: 2008-09 Page2 | 4 Bhubaneswar-2/10461/2017-18 & Bhubaneswar-2/10458/2017-18 for the assessment years 2009-10 to 2015-16 and ITA No.93/CTK/2023 is filed by the assessee against the order dated 30.1.2023 of the ld CIT(A)-2, Bhubaneswar for the assessment year 2008-09. 2. None appeared for the assessee. However, an adjournment petition dated 19 th July, 2023 is placed on record by the counsel for the assessee stating therein that the documents are not received to file the paper book. Perusal of appeal records shows that the appeals can be decided in the absence of the assessee, therefore, we reject the adjournment petition and proceed to dispose off the appeals. Shri Saroj Kumar Mahapatra, ld CIT DR appeared for the revenue 3. We have considered the submission of ld CIT DR. On perusal of the appellate orders, it is noticed that there were no responses to the notices fixing for hearing from 30.3.2018 to 3.1.2023 by the ld CIT(A). It is also noted that more than eleven opportunities were given to the assessee to present its case before the ld. CIT(A), but the assessee has not availed the same. Even though the assessee acknowledged the receipt of notices fixing the hearing on two occasions, it was submitted by the assessee that either the case is pending before the Settlement Commission or before the Hon’ble High Court and the assessee has not represented his case before the ld. CIT(A). Since there were no explanatory notes or other documents to rebut the findings of the Assessing Officer, the ld. CIT(A) dismissed the IT(ss)A Nos.17 to 23/CTK/2023 Assessment Years : 2009-10 to 2015-16 ITA No.93/CTK/2023: Asst.Year: 2008-09 Page3 | 4 appeals filed by the assessee. It is noticed that ld. CIT(A) has reproduced the observation of the Assessing Officer and on the ground that no details were furnished by the assessee, the ld CIT(A) has confirmed the action of the Assessing Officer. The effective reasons given by the ld CIT(A) in the impugned orders that no documents were filed by the assessee to substantiate its case. Therefore, to meet the ends of natural justice, we incline to give another opportunity to rebut its case. Consequently, we set aside the exparte orders of the ld. CIT(A) and direct him to decide the issue on merits in accordance with law after considering the material evidences and other details as may be submitted by the assessee before the ld. CIT(A) by giving one more opportunity of being heard to the assessee. The assessee is also directed to furnish complete details before the ld. CIT(A) for adjudicating the issues on merits. 4. In the result, the appeal filed by the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 19/07/2023. SD/- sd/- (Girish Agrawal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 19/07/2023 B.K.Parida, SPS (OS) IT(ss)A Nos.17 to 23/CTK/2023 Assessment Years : 2009-10 to 2015-16 ITA No.93/CTK/2023: Asst.Year: 2008-09 Page4 | 4 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Damanjit Singh Grewal, FF-408, 4 th F1, MG Road, Gurgaon, Sewa, Corporation Park, Gurgaon-122002 2. The Respondent: ACIT, Central Circle, Cuttack 3. The CIT(A)-2, Bhubaneswar 4. Pr.CIT-, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//