M/S CLASSIC LOGISTIC,JODA,KEONJHAR V. INCOME TAX OFFICER KEONJHAR WARD, KEONJHAR

ITA 198/CTK/2025

AI Insights

The case involves M/s. Classic Logistics appealing against the order of the CIT(A), NFAC, Delhi, which was passed for the Assessment Year 2015-16. The primary contention was that the CIT(A) dismissed the appeal without providing an adequate opportunity of hearing to the assessee. The Tribunal noted the absence of documentary evidence and written submissions from the assessee, which led to the confirmation of the addition made by the AO. The Tribunal decided to set aside the CIT(A)'s order and remand the case back to the AO for a fresh assessment, ensuring that the assessee is given another opportunity to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705429 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: NIRANJAN SWAIN
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 147; 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE SHRI M/s. Classic Logistics, infront of Tarini Talkies, Joda, Keonjhar PAN/GIR No. AAGFC 2168 R (Appellant The present appeal is directed at the instance of assessee against the order of ld. No.NFAC/2014-15/10145520 2. At the time of hearing, ld. Counsel for the assessee stated that the ld CIT(A) has dismissed the appeal without giving adequate opportunity of hearing to the assessee. He prayed before the Bench that the impugned order be set aside and remitted back to th afresh as the assessment has been passed u/s. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT(KZ) MEMBER ITA No.198/CTK/2025 Assessment Year : 2015-16 M/s. Classic Logistics, infront of Tarini Talkies, Joda, Keonjhar Vs. ITO, Keonjhar Ward, Jagannathpur, Keonjhar AAGFC 2168 R (Appellant) .. ( Respondent Assessee by : Shri Niranjan Swain, AR Revenue by : Shri S.C.Mohanty, Sr. Date of Hearing : 30 /06/202 Date of Pronouncement : 30/06/202 O R D E R The present appeal is directed at the instance of assessee against the order of ld. CITG(A), NFAC, Delhi dated 24.1.202 15/10145520, passed for Assessment Year. 201 At the time of hearing, ld. Counsel for the assessee stated that the ld CIT(A) has dismissed the appeal without giving adequate opportunity of hearing to the assessee. He prayed before the Bench that the impugned order be set aside and remitted back to the file of ld. AO for deciding it afresh as the assessment has been passed u/s.147 r.w.s 144 of the Act. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, RL REDDY, VICE PRESIDENT(KZ) ITO, Keonjhar Ward, Jagannathpur, Keonjhar Respondent) AR DR /2025 /2025 The present appeal is directed at the instance of assessee against .1.2025 in Appeal 2015-16. At the time of hearing, ld. Counsel for the assessee stated that the ld CIT(A) has dismissed the appeal without giving adequate opportunity of hearing to the assessee. He prayed before the Bench that the impugned e file of ld. AO for deciding it 144 of the Act. ITA No.198/CTK/2025 Assessment Year : 2015-16 P a g e 2 | 3 3. On the other hand, ld Sr DR supported the orders of the lower authorities. 4. I have heard the rival contentions and perused the material available on record. A perusal of the impugned clearly shows that the ld CIT(A) has dismissed the appeal of the assesee as no documentary evidence in support of the claim was furnished to the assessee. Even no written submission was filed. As there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld CIT(A) confirmed the addition made by the AO. Even otherwise, the assessment has been completed by the AO u/s. 147 r.w.s 144 of the Act for non-compliance of notices issued by the AO. Before me, ld AR undertakes that the assessee will cooperate the proceedings, if the matter is restored back to the file of the ld AO. Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the ld. CIT(Appeals) in order to meet the principle of natural justice, and remit the matter back to the file of the AO with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the ld AO, failing which the ld AO shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are allowed for statistical purposes ITA No.198/CTK/2025 Assessment Year : 2015-16 P a g e 3 | 3 5. In the result, appeal of the assessee stands allowed for statistical purposes. Order dictated and pronounced in the open court on 30/06/2025. Sd/- (DUVVURU RL REDDY) VICE PRESIDENT Cuttack: Dated 30 /06/2025 B.K.Parida, Sr. PS (OS) Copy of the Order forwarded to : By order Asst.Registrar, Itat, cuttack 1. The Appellant : M/s. Classic Logistics, infront of Tarini Talkies, Joda, Keonjhar 2. The Respondent : ITO, Keonjhar Ward, Jagannathpur, Keonjhar 3. The CIT(A0, NFAC, Dehi 4. Pr.CIT-Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// "