Appeal details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 289712 (ITAT-CUTTACK)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 month(s) 11 day(s)
Appellant
Respondent
Appeal Type
Income Tax (Search & Seizure) Appeal
Pronouncement Date
19-07-2023
Appeal Filed By
Assessee
Order Result
PartlyAllowed
Bench Allotted
DB
Next Hearing Date
19-07-2023
Assessment Year
2014-2015
Appeal Filed On
07-02-2023
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Assessment Year Sreeragam Exports Pvt Ltd., B-304, Falcon Residency, PO: Patia, Bhubaneswar PAN/GIR No. (Appellant Per Bench These are of the ld CIT(A) Bhubaneswar- Bhubaneswar- matter of assessment u/s.153A/143(3) of the Act 2014-15, 2016 2. Shri P.K.Mishra, ld AR appeared for the assessee and Shri Saroj Kumar Mahapatra, ld CIT DR appeared for the revenue. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL GIRISH AGRAWAL, ACCOUNTANT MEMBER IT(ss)A Nos.3 to 6/CTK/20 Assessment Years : 2014-15, 2016-17, 2017 Sreeragam Exports Pvt Ltd., 304, Falcon Residency, PO: Patia, Bhubaneswar Vs. ACIT, Central Circle Bhubaneswar PAN/GIR No.AAPCS 7682 C (Appellant) .. ( Respondent Assessee by : Shri P.K.Mishra, Adv Revenue by : Shri Saroj Kumar Mahapatra, CIT Date of Hearing : 20/07 Date of Pronouncement : 20/0 O R D E R These are appeals filed by the assessee against the of the ld CIT(A)-2, Bhubaneswar all dated 28.10.2022 -2/10340/2013-14, Bhubaneswar- -2/10472/2016-17, & Bhubaneswar-2/11217/2017 matter of assessment u/s.153A/143(3) of the Act for the assessment year 2016-17, 2017-18 & 2018-19, respectively. Shri P.K.Mishra, ld AR appeared for the assessee and Shri Saroj Kumar Mahapatra, ld CIT DR appeared for the revenue. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER AND WAL, ACCOUNTANT MEMBER /CTK/2023 17, 2017-18 & 2018-19 ACIT, Central Circle-1, Bhubaneswar Respondent) P.K.Mishra, Adv : Shri Saroj Kumar Mahapatra, CIT DR 7/2023 /07/2023 filed by the assessee against the separate orders 28.10.2022 in Appeal Nos. -2/10421/2015-16, 2/11217/2017-18, in the for the assessment years 19, respectively. Shri P.K.Mishra, ld AR appeared for the assessee and Shri Saroj Kumar Mahapatra, ld CIT DR appeared for the revenue. IT(ss)A Nos.3 to 6/CTK/2023 Assessment Years : 2014-15, 2016-17, 2017-18 & 2018-19 Page2 | 3 3. The effective ground taken by the ld AR of the assessee that the ld CIT(A) has passed order exparte without hearing the assessee. It was the submission that the notices were allegedly issued only through ITBA portal in e-mail Id of the assessee and the notices could not be traced out from the email, as the same was defunct. Ld AR on behalf of the assessee undertakes in the Bench to be vigilant in future and to make proper compliance of the notices and will not default in future for the purpose of service of notices through ITBA portal. It was the prayer that the appeals may be restored to the file of the ld CIT(A). 4. In reply, ld Sr DR submitted that several opportunities were afforded to the assessee but the assessee did not bother to respond the notices issued by ld CIT(A). 5. We have considered the rival submissions. A perusal of the impugned order clearly shows that the ld CIT(A) has passed the order exparte as the assessee did not respond the notice of hearing. As is evident from the impugned order that the ld CIT(A) has fixed the date of hearing on 8.8.22, 26.8.2022, 16.9.2022, 6.10.2022 and 20.10.2022. However, it was the submission of ld AR that since the notices were sent through ITBA portal, same could not be traced out and this is the reason for non-appearance before the ld CIT(A). Ld AR submitted before the Bench that if one more opportunity is granted, the assessee will be in a position to represent its case before the ld CIT(A). Accordingly, in the interest of justice, we IT(ss)A Nos.3 to 6/CTK/2023 Assessment Years : 2014-15, 2016-17, 2017-18 & 2018-19 Page3 | 3 consider it fair and reasonable that one more opportunity be provided to the assessee to represent his case before the ld. CIT and accordingly, we set aside the orders of the ld CIT(A) and restore the issues to his file to decide afresh as per law after providing a reasonable opportunity of being heard to the assessee. 6. In the result, appeals of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 20/07/2023. Sd/- sd/- (Girish Agrawal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 20/07/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Sreeragam Exports Pvt Ltd., B-304, Falcon Residency, PO: Patia, Bhubaneswar 2. The Respondent: ACIT, Central Circle-1, Bhubaneswar 3. The CIT(A)-2, Bhubaneswar 4. Pr.CIT-2, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//
AI Insights
The case involves appeals filed by Sreeragam Exports Pvt Ltd. against the orders of the CIT(A)-2, Bhubaneswar, concerning assessments for the years 2014-15, 2016-17, 2017-18, and 2018-19 under sections 153A/143(3) of the Income Tax Act. The primary contention was that the CIT(A) had passed orders ex parte without proper hearing of the assessee, as the notices were allegedly sent through a defunct email via the ITBA portal. The Tribunal acknowledged the procedural oversight and granted a rehearing to ensure justice.
