LATA RAY,BALESWAR V. DCIT, CIRCLE-1(1),CUTTACK, CUTTACK

ITA 401/CTK/2025

AI Insights

This case involves an appeal by Smt. Lata Ray against the order passed by the CIT(A) on 05.06.2025 for the assessment year 2021-2022. The primary contention was the dismissal of the assessee's appeal by the CIT(A) without providing a sufficient opportunity for the assessee to be heard. The assessee's representative argued that this lack of opportunity hindered the presentation of necessary evidence to substantiate the assessee's claims. The Senior Departmental Representative supported the decisions of the Assessing Officer and the CIT(A), asserting that no evidence was presented at either the assessment or the initial appellate proceedings. The ITAT, considering the circumstances and in the interest of justice, decided to restore the matter to the CIT(A) for a fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717430 (ITAT-CUTTACK)
• Duration Of Justice: 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2021-2022
• Appeal Filed On: 15-07-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VIJAY SINGH
• Assessee Lawyers: NATABAR PANDA
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ुमार, लेखा सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.401/CTK/2025 (नििाारण वर्ा / Assessment Year : 2021-2022) Smt. Lata Ray, At: Madhuban, PO: Ranipatna, Dist : Balasore-756001 Vs DCIT, Circle-1(1), Cuttack PAN No. : ABPPR 9809 Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Natabar Panda, Advocate राजस्व की ओर से /Revenue by : Shri Vijay Singh, Sr.DR सुनवाई की तारीख / Date of Hearing : 13/08/2025 घोषणा की तारीख/Date of Pronouncement : 13/08/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 05.06.2025 passed in Appeal No.NFAC/2020-21/10200078 for the assessment year 2021-2022. 2. It was submitted by the ld. AR of the assessee that the ld. CIT(A) has dismissed the appeal of the assessee without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of ld. CIT(A) to decide the issue involved in the appeal afresh on merits so that the assessee could be able to produce all the evidence to substantiate his claim. Printed from counselvise.com ITA No.401/CTK/2025 2 3. In reply, ld Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that the assessee has not produced any evidence either before the ld. Assessing Officer or before the ld. CIT(A). 4. We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents neither before the ld. CIT(A) in appellate proceedings nor before the ld. AO in assessment proceedings. However, the ld. AR has made a request before the Bench that if the assessee is given one more opportunity to represent its case before the ld. CIT(A), the assessee could be able to provide all the details before the ld. CIT(A) to substantiate its claim. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. CIT(A) by restoring the issues in the appeal to the file of ld. CIT(A) for adjudicating afresh on merits after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the ld. CIT(A) positively. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 13/08/2025. Sd/- (राजेश क ुमार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 13/08/2025 Prakash Kumar Mishra, Sr.P.S. Printed from counselvise.com ITA No.401/CTK/2025 3 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : sआदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "