LATE SOUMYA RANJAN MOHANTY,BHUBANESWAR V. INCOME TAX OFFICER, WARD-2(2), BHUBANESWAR, VANIVIHAR, BHUBANESWAR.

ITA 278/CTK/2024

AI Insights

The case involves two appeals filed by the late Soumya Ranjan Mohanty against the orders of the CIT(A), Cuttack and CIT(A), NFAC, Delhi, concerning the assessment year 2011-2012. The appeals were initially dismissed due to non-representation and prior disposal, respectively. However, it was found that the assessee had not been adequately heard in the earlier proceedings. Consequently, the Tribunal decided to set aside the previous orders and restore the matter to the CIT(A), NFAC for a fresh adjudication.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473638 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-10-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 22-06-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Assessee Lawyers: K.K.BAL
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL ITA No.278 ITA No.373 Late Soumya Ranjan Mohanty, Plot No.1545, Lane-4/A, GGP Colony, Jagannath Nagar, Bhubaneswar PAN/GIR No. (Appellant Per Bench These are two appeals filed by the assessee. 2. ITA No.278/CTK/2024 is an order of the ld CIT( Bhubaneswar-2/10064/2014 3. ITA No.373/CTK/2024 is an appeal filed by the assessee against the order of the ld CIT(A),Cuttack dated 18.3.2016 in Appeal No. for the assessment year 2011 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER 278/CTK/2024: Assessment Year : 373/CTK/2024: Assessment Year : 2011 Late Soumya Ranjan Plot No.1545, 4/A, GGP Colony, Jagannath Nagar, Vs. Income Tax Officer, Ward 2(2), Bhubaneswar No.ACXPM 8975 B (Appellant) .. ( Respondent Assessee by : Shri K.K.Bal, Adv Revenue by : Shri Sanjay Kumar, CIT Date of Hearing : 15/10/20 Date of Pronouncement : 15/10/20 O R D E R These are two appeals filed by the assessee. ITA No.278/CTK/2024 is an appeal filed by the assessee against the ld CIT(A), NFAC, Delhi dated 25.4.2024 in Appeal No. 2/10064/2014-15 for the assessment year 2011 ITA No.373/CTK/2024 is an appeal filed by the assessee against the order of the ld CIT(A),Cuttack dated 18.3.2016 in Appeal No. or the assessment year 2011-2012. P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER Assessment Year : 2011-12 /CTK/2024: Assessment Year : 2011-12 Income Tax Officer, Ward- Respondent) jay Kumar, CIT DR 2024 024 appeal filed by the assessee against the in Appeal No.CIT(A), 2011-2012. ITA No.373/CTK/2024 is an appeal filed by the assessee against the order of the ld CIT(A),Cuttack dated 18.3.2016 in Appeal No.0185/2014-15 ITA No.278/CTK/2024: Assessment Yea r : 2011-12 ITA No.373/CTK/2024: Assessment Yea r : 2011-12 P a g e 2 | 4 4. Shri K.K.Bal, ld AR appeared for the assessee and Shri Sanjay Kumar, ld CIT DR appeared for the revenue. 5. Both the appeals are against the orders of ld CIT(A) for the assessment year 2011-2012, which arise out of the order of the Assessing Officer dated 31.3.2014. Certain facts need to be brought out in detail in the order to show as to why two appeals have been filed by the assessee. Originally, the assessee had filed appeal against the assessment order before the ld CIT(A)-2, Bhubaneswar, which was transferred to ld CIT(A), Cuttack being I.T.Appeal No.0185/2014-15. This was admittedly disposed off by an order dated 18.3.2016. Subsequently, on account of appeal being uploaded in ITBA and transferred to NFAC, same appeal came to be (Manual Appeal Register Number :0185/2014-15) and same was disposed off by an order dated 25.4.2024, wherein, the ld CIT(A), NFAC referred to the earlier order of ld CIT(A), Cuttack dismissing the appeal of the assessee vide an order dated 18.3.2016. The assessee has filed appeal being ITA No.278/CTK/2024 against the order of ld CIT(A), NFAC and when he was questioned as to how the said appeal No.278/CTK/2024 could be filed especially when the original appeal had been disposed off by the ld CIT(A), Cuttack on 18.3.2016, it was submitted by ld AR that he has not been served with the order of ld CIT(A), Cuttack dated 18.3.2016. Subsequently, after obtaining certified copy of the order of ld CIT(A), Cuttack in I.T.Appeal No.0185/2014-15 dated 18.3.2016, he has filed this appeal in ITA ITA No.278/CTK/2024: Assessment Yea r : 2011-12 ITA No.373/CTK/2024: Assessment Yea r : 2011-12 P a g e 3 | 4 No.373/CTK/2024. Thus, now both the appeals are being disposed off by this common order. By the physical order, ld CIT(A), Cuttack dismissed the assessee’s appeal on account of non-representation. Ld CIT(A), NFAC has dismissed the appeal of the assessee on the ground that the appeal has been disposed off already by the ld CIT(A), Cuttack in physical form. The facts thus clearly show that admittedly, the assessee has not been heard. This being so, the issues in these appeals are restored to the file of ld CIT(A), NFAC for adjudication afresh after granting the assessee adequate opportunity of being heard. The order of ld CIT(A), Cuttack in I.T.Appeal No.0185/2014-15 dated 18.3.2016 is set aside and also restored to the file of the ld CIT(A), NFAC for readjudication. Thus, both the orders of ld CIT(A),Cuttack and ld CIT(A), NFAC are set aside and the appeals are restored to the file of ld CIT(A), NFAC for readjudication after granting the assessee adequate opportunity of being heard. 6. In the result, both the appeals of the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 15/10/2024. Sd/- sd/- (George Mathan) (Manish Agarwal) JUDICIAL MEMBER ACCOUNTANT MEMBER Cuttack; Dated 15/10/2024 B.K.Parida, SPS (OS) ITA No.278/CTK/2024: Assessment Yea r : 2011-12 ITA No.373/CTK/2024: Assessment Yea r : 2011-12 P a g e 4 | 4 Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, CUTTACK 1. The Appellant : Late Soumya Ranjan Mohanty, Plot No.1545, Lane-4/A, GGP Colony, Jagannath Nagar, Bhubaneswar 2. The Respondent: Income Tax Officer, Ward- 2(2), Bhubaneswar 3. The CIT(A)- NFAC, Delhi/CIT(A),Cuttack 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy// "