Rohit Gupta, Balasore V. ACIT, Central Circle-2, Bhubaneswar

ITSSA 39/CTK/2023

AI Insights

This case involves four separate appeals filed by different assessees against the orders of the ld. CIT(A)-2, Bhubaneswar, all dated 30.01.2023, concerning the assessment year 2016-2017. The primary contention raised by the assessees was the dismissal of their appeals by the ld. CIT(A) without adequate opportunity, which they argued was a violation of the principle of natural justice. The Revenue, represented by the CIT-DR, contended that sufficient opportunity had been provided, but the assessees failed to substantiate their claims. The Tribunal, after considering the submissions, decided to restore the matters to the ld. CIT(A) for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 126991 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 1 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: 2016-2017
• Appeal Filed On: 16-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAROJ KUMAR MAHAPATRA

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 IT(SS)A N o.39/C TK /2023 (ननधाारण वषा / Asses s m ent Year : 2016-2 017) Sri Rohit Gupta, Proof Road Balasore, At/PO: Proof Road Balasore, Dist: Balasore-756001 Vs ACIT, Central Circle-2, Bhubaneswar PAN No. :AEVPG 6418 H AND IT(SS)A N o.40/C TK /2023 (ननधाारण वषा / Asses s m ent Year : 2016-2 017) Sri Rajendra Kumar Gupta, AT: Nilia Bag, AT/PS: Vivekananda Marga, Dist: Balasore-756001 Vs ACIT, Central Circle-2, Bhubaneswar PAN No. :ACXPG 1473 G AND IT(SS)A N o.41/C TK /2023 (ननधाारण वषा / Asses s m ent Year : 2016-2 017) Choudhury Swapan Kumar Mohapatra, S/o: Late Niraj Kumar Mohanty, At: Flat DR. B.S. Pani Lane, PO: Gopalgaon, Dist : Balasore-756001 Vs ACIT, Central Circle-2, Bhubaneswar PAN No. :ADBPM 5411 B AND IT(SS)A N o.42/C TK /2023 (ननधाारण वषा / Asses s m ent Year : 2016-2 017) Sri Rajkamal Kar, M/s Ridhi Transline, At: Bhaskarganj, PO: B.C.Sen Road, Dist: Balasore-756001 Vs ACIT, Central Circle-2, Bhubaneswar PAN No. :AIQPK 4778 B (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri Saroj Kumar Mahapatra, CIT-DR IT(SS)A No.39-42/CTK/2023 2 स ु नवाई की तारीख / Date of Hearing : 19/07/2023 घोषणा की तारीख/Date of Pronouncement : 19/07/2023 आदेश / O R D E R Per Bench : These four appeals have been filed by the assessee against the separate orders of the ld. CIT(A)-2, Bhubaneswar, all dated 30.01.2023, for the assessment year 2016-2017. 2. It was submitted by the ld.AR that the ld.CIT(A) has dismissed the appeals of the assessee without affording adequate opportunity which is in violation of principle of natural justice. The assessee is having all the required documents to substantiate its case before the ld. CIT(A). Thus, it was the prayer of the ld. AR that the matter may be restored to the file of ld. CIT(A) to decide the issue afresh after providing sufficient opportunity to the assessee. 3. Ld. CIT-DR objected to the above contention of the ld.AR and submitted that sufficient opportunity was provided by the ld.CIT(A), however, the assessee could not substantiate its claim. Therefore, it was the prayer of the ld. AR that the appeal of the assessee should be dismissed. 4. We have considered the rival submissions. A perusal of the impugned order passed by the ld. CIT(A) shows that the assessee could not submit any document/explanation in the appellate proceedings to justify the claim made by the assessee, therefore, ld.CIT(A) dismissed the appeal of the assessee for non-compliance. However, the ld.AR before us submitted that the assessee may be given one more opportunity to IT(SS)A No.39-42/CTK/2023 3 produce all the relevant documents and evidences before the ld.CIT(A) to substantiate its claim. In view of the above, in the interest of justice, we restore the issues in the appeals to the file of ld.CIT(A) to decide the issues afresh after providing sufficient opportunity of being heard to the assessee. The assessee is directed to submit all the required documents before the ld.CIT(A) for early disposal of the appeals. 5. In the result, all the appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 19/07/2023. Sd/- (GIRISH AGRAWAL) Sd/- (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 19/07/2023 Prakash Kumar Mishra, Sr.P.S. 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- 2. प्रत्यथी / The Respondent- ACIT, Central Circle-2, Bhubaneswar 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//