Akash Deep Singh Grewal, Kolkata V. ACIT Central Circle, Cuttack

ITSSA 29/CTK/2023

AI Insights

The case involves multiple appeals by Akash Deep Singh Grewal against the orders of the ld CIT(A) for various assessment years. The appeals were related to the assessments made under sections 1553C/143(3) of the Income Tax Act. The primary contention in the appeals was the lack of response and representation by the assessee during the hearings at the CIT(A) level, which led to the dismissal of his appeals. The Tribunal noted that despite multiple opportunities given to the assessee, he failed to present his case or provide necessary documents, citing ongoing proceedings before the Settlement Commission and the Hon'ble High Court as reasons for non-representation. The Tribunal, emphasizing the principles of natural justice, decided to set aside the CIT(A)'s orders and remand the case for a fresh decision on merits after allowing the assessee another opportunity to be heard.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300387 (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: 2014-2015
• Appeal Filed On: 28-03-2023
• Laws Referred To: Income Tax Act
• 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 Akash Deep Singh Grewal, 11, Decres Lane, Kolkata PAN/GIR No. (Appellant Per Bench IT(ss) A Nos.24 to 29 assessee against the separate orders of the ld CIT(A) dated 30.1.2023 in Appeal Nos. Bhubaneswar- 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.24 to 29/CTK/20 Assessment Years : 2009-10 to 2014 ITA Nos.94 & 95/CTK/2013 Assessment Years: 2015-16 & 2017 Akash Deep Singh Grewal, 11, Decres Lane, Kolkata Vs. ACIT, Central Circle, Cuttack PAN/GIR No.ADPPG 4389 J (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.24 to 29/CTK/2023 are the appeals filed by the against the separate orders of the ld CIT(A) dated 30.1.2023 in Appeal Nos.Bhubaneswar -2/105257/2017-18, Bhubaneswar -2/10527/2017-18, Bhubaneswar -2/10529/2017-18 & Bhubaneswar-2/10530 Page1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER AND WAL, ACCOUNTANT MEMBER /CTK/2023 10 to 2014-15 ITA Nos.94 & 95/CTK/2013 16 & 2017-18 ACIT, Central Circle, Respondent) : None (Adjournment petition) : Shri Saroj Kumar Mahapatra, CIT DR 7/2023 /07/2023 /CTK/2023 are the appeals filed by the against the separate orders of the ld CIT(A)-2, Bhubaneswar all Bhubaneswar-2/10524/2017-18, Bhubaneswar-2/10526/2017-18, 18, Bhubaneswar-2/10459/2017-18, 2/10530/2017-18 in the IT(ss)A Nos.24 to 29/CTK/2023 Assessment Years : 2009-10 to 2014-15 ITA Nos.94 & 95/CTK/2013 Assessment Years: 2015-16 & 2017-18 Page2 | 4 matter of assessment u/s.1553C/143(3) of the Act for the assessment years 2009-10 to 2014-15 and ITA Nos.94 & 95/CTK/2023 are filed by the assessee against the order dated 30.1.2023 of the ld CIT(A)-2, Bhubaneswar, in the matter of assessment u/s.143(3) of the Act for the assessment year 2015-16 & 2017-18, respectively. 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 IT(ss)A Nos.24 to 29/CTK/2023 Assessment Years : 2009-10 to 2014-15 ITA Nos.94 & 95/CTK/2013 Assessment Years: 2015-16 & 2017-18 Page3 | 4 to rebut the findings of the Assessing Officer, the ld. CIT(A) dismissed the 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.24 to 29/CTK/2023 Assessment Years : 2009-10 to 2014-15 ITA Nos.94 & 95/CTK/2013 Assessment Years: 2015-16 & 2017-18 Page4 | 4 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Akash Deep Singh Grewal, 11, Decres Lane, Kolkata 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//