JONAKI CHAND,BHUBANESWAR V. .DCIT,CIRCLE-1(1), BHUBANESWAR

ITA 489/CTK/2024

AI Insights

Jonaki Chand filed an appeal against the order of the CIT(A), NFAC, Delhi, which was dated 9.10.2024, concerning the assessment year 2016-17 under sections 147 and 144 of the Income Tax Act. The primary contention was that the CIT(A) dismissed her appeal ex parte without providing a reasonable opportunity for her to present her case. The assessee's representative argued that due to her husband's severe health issues, she was unable to attend the hearings or present necessary evidence, despite submitting medical prescriptions as proof. The revenue's representative opposed the appeal, arguing that the CIT(A)'s decision should be upheld. The Tribunal, considering the circumstances, decided to restore the matter to the Assessing Officer for a fresh assessment, ensuring the assessee is given a fair opportunity to present her case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25966 (ITAT-CUTTACK)
• Duration Of Justice: 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 27-11-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: P.K.MISHRA

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Jonaki Chand, Qr. No.A/E 126, VSS Nagar, PS: Saheed Nagar, Bhubaneswar. PAN/GIR No. (Appellant Per Bench This is an CIT(A), NFAC, Delhi dated 9.10.2024 16/10124327 for the ass u/s.147 r.w.s 144 of the Act. 2. Shri P.K.Mishra S.C.Mohanty, Sr. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.489 /CTK/2024 Assessment Year : 2016-17 Jonaki Chand, Qr. No.A/E- 126, VSS Nagar, PS: Saheed Nagar, Bhubaneswar. Vs. Assessing Officer, National Faceless Assessment Centre, Delhi No.AGLPC 9992 N (Appellant) .. ( Respondent Assessee by : Shri P.K.Mishra, Adv Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 11/12/20 Date of Pronouncement : 11/12/20 O R D E R This is an appeal filed by the assessee against the order of th CIT(A), NFAC, Delhi dated 9.10.2024 in Appeal No. for the assessment year 2016-17, in the matter of assessment u/s.147 r.w.s 144 of the Act. P.K.Mishra, ld AR appeared for the assessee and Shri , Sr. DR appeared for the revenue. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER Assessing Officer, National Faceless Assessment Respondent) : Shri S.C.Mohanty, Sr DR 2024 024 appeal filed by the assessee against the order of the ld in Appeal No.NFAC/2015- 17, in the matter of assessment the assessee and Shri ITA No.489 /CTK /2024 Assessment Year : 2016-17 P a g e 2 | 3 3. It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee exparte without affording reasonable opportunity to the assessee. It was the submission that the ld CIT(A) has issued eight notices and out of same, thrice the assessee sought adjournment due to the fact that the assessee’s husband was suffering from asthma and other allied diseases, for which, the assessee has submitted medical prescriptions to support his submission. It was the submission that even before both the lower authorities, as the adequate opportunities had not been granted, the assessee was unable to produce any evidence in support of her case. It was the prayer that the assessee may be granted another opportunity to produce all the evidences to substantiate her case before the Assessing Officer. 4. In reply, ld Sr DR vehemently opposed the prayer. It was the submission that the order of the ld CIT(A) is liable to be upheld. 5. We have considered the rival submissions and perused the orders of lower authorities. A perusal of the present case clearly shows that the assessee has been granted several opportunities to present her case but on account of the health issue of assessee’s husband, the assessee was unable to produce the evidences before the ld CIT(A). It is also observed that at the assessment stage also, the assessee has not responded to any notice to substantiate her case. Therefore, in the interest of justice, the issues in this ITA No.489 /CTK /2024 Assessment Year : 2016-17 P a g e 3 | 3 appeal are restored to the file of the AO for readjudication after allowing reasonable opportunity of hearing to the assessee. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 11/12/2024. SD/- SD/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 11/12/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Jonaki Chand, Qr. No.A/E- 126, VSS Nagar, PS: Saheed Nagar, Bhubaneswar 2. The Respondent: Assessing Officer, National Faceless Assessment Centre, Delhi 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Bhubaneswar 5. DR, ITAT, 6. Guard file. //True Copy// "