LAXMI NARAYAN COAL TRANSPORT FIRM,TALCHER V. ITO, ANGUL, ANGUL

ITA 92/CTK/2025

AI Insights

This case involves an appeal by Laxmi Narayan Coal Transport Firm against the order of the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-2018. The primary contention of the assessee was that the AO made additions without providing an opportunity to the assessee, and the CIT(A) affirmed this view without appreciating the facts. The revenue argued that proper opportunities were provided, but the assessee failed to produce the required documents. The Tribunal found that the assessee was non-compliant during the assessment proceedings and decided to restore the matter to the AO for a fresh decision, emphasizing the need for the assessee to substantiate his claims with adequate documentation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 47115 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: K.K.BAL
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ुमार, लेखा सदस्य क े समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.92/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Laxmi Narayan Coal Transport Firm At-Remuna, Hatatota, Talcher Dist : Angul Vs ITO, Angul PAN No. :AAFFL 5884 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri K.K. Bal, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty,Sr. DR सुनवाई की तारीख / Date of Hearing : 09/04/2025 घोषणा की तारीख/Date of Pronouncement : 09/04/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 07.01.2025, passed in ITBA/NFAC/S/250/2024-25/1071941645(1) for the assessment year 2017-2018. 2. It was submitted by the ld AR that the AO has made additions without providing opportunity to the assessee. It was also submitted that the ld. CIT(A) has also affirmed the view taken by the assessee without appreciating the facts. It was, thus, submitted that the matter may be restored to the file of ld. AO to decide the issue afresh enabling the assessee to file the relevant documents to substantiate his claim before the ld. AO. ITA No.92/CTK/2025 2 4. In reply, ld Sr DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld. 5. We have considered the rival submissions. A perusal of the assessment order clearly shows that the assessee was non-compliant before the Assessing Officer during the course of assessment proceedings. Even a perusal of appellate order at para 7, the ld. CIT(A) has mentioned that there was continuous non-compliance on the part of the assessee. In view of the above, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication the issues afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to produce all the documentary evidence to substantiate his case during the course of readjudication proceeding before the AO positively. 6. In the result, appeal of assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 09/04/2025. Sd/- (राजेश क ुमार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 09/04/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- ITA No.92/CTK/2025 3 आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack 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// "