MIHIR KUMAR BEHERA,JAJPUR V. ITO, JAJPUR

ITA 341/CTK/2024

AI Insights

This case involves an appeal by Mihir Kumar Behera against the order of the CIT(A), NFAC, Delhi, which upheld the additions made by the Assessing Officer for the assessment year 2017-18. The additions were initially made due to non-representation by the assessee, leading to an ex parte assessment order under section 144 of the Income Tax Act. The CIT(A) had provided multiple opportunities to the assessee to represent his case, but there was no response. The Tribunal, considering the circumstances and the request for one more opportunity to present the case, decided to remand the matter back to the CIT(A) with specific instructions regarding the deposition of costs and the conduct of the hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25978 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 14-10-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 07-08-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: CHITTA RANJAN SAHOO
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Mihir Kumar Behera, Radhadeipur, Kantigadia, Jajpur-755049 PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated No.CIT(A),Cuttack/10470/2019 2. Shri, Chitta Ranjan Sahoo, 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.341/CTK/2024 Assessment Year : 2017-18 Mihir Kumar Behera, Radhadeipur, Kantigadia, 755049 Vs. ITO, Jajpur No.AEZPB 7658 A (Appellant) .. ( Respondent Assessee by : Shri Chitta Ranjan Sahoo, Adv Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 14/10/20 Date of Pronouncement : 14/10/20 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 16.7.2024 CIT(A),Cuttack/10470/2019-20 for the assessment year Chitta Ranjan Sahoo, ld AR appeared for the assessee and Shri S.C.Mohanty, Sr. DR appeared for the revenue. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER Respondent) Chitta Ranjan Sahoo, Adv DR 2024 024 This is an appeal filed by the assessee against the order of the ld in Appeal for the assessment year 2017-18. the assessee and Shri ITA No.341/CTK/2024 Assessment Year : 2017-18 P a g e 2 | 3 3. It was submitted by ld AR that the ld CIT(A) has upheld the additions made by the Assessing Officer on account of non-representation by the assessee. It was the submission that the Assessing Officer has passed the assessment order u/s.144 of the Act as there was no compliance before him. It was his prayer that if one more opportunity is granted, the assessee will cooperate in the set aside proceedings and produce all such documents as required by the ld AO. To this request, ld Sr DR did not have any serious objection. 4. We have considered the rival submissions. A perusal of the order of ld CIT(A) shows that he has given five opportunities to the assessee to represent his case but there was no response from the side of the assessee, which was compelled to the ld CIT(A) to confirm the assessment order. We also find that the assessment order has been passed expate. Now, ld AR prayed for one more opportunity to substantiate his arguments on the additions as due to some compelling situation, the assessee could not represent the matter before the ld CIT(A). Hence, in the interest of justice, one more opportunity is allowed to the assessee to substantiate his case before the ld CIT(A), who shall pass the order after allowing reasonable opportunity of hearing to the assessee Hence, in the interest of justice, the issues in this appeal are restored to the file of the CIT(A) for readjudication after providing adequate opportunity of hearing to the assessee subject to cost of Rs.5,000/- (Rupees five thousand only) in to be deposited within ITA No.341/CTK/2024 Assessment Year : 2017-18 P a g e 3 | 3 60 days from the date of this order under the head “others” in ITNS challan 280 in the Account No.500 and same is to be filed before the ld AO. In the event the cost is not paid, the order passed by the ld CIT(A) and that of the AO would stand confirmed. 5. In the result, appeals of the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 14/10/2024. Sd/- sd/- (George Mathan) (Manish Agarwal) JUDICIAL MEMBER ACCOUNTANT MEMBER Cuttack; Dated 14/10/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Mihir Kumar Behera, Radhadeipur, Kantigadia, Jajpur-755049 2. The Respondent: ITO, Jajpur 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy// "