MR. JAGTAR SINGH,KEONJHAR V. INCOME TAX OFFICER, WARD-TDS, SAMBALPUR

ITA 279/CTK/2025

AI Insights

This case involves an appeal by Mr. Jagtar Singh against the order of the Commissioner of Income-tax (Appeals) for the Assessment Year 2020-21. The primary contention was that the CIT (A)'s order was passed ex-parte without providing sufficient opportunity to the assessee, thus violating principles of natural justice. Both the assessee's counsel and the Departmental Representative agreed that the CIT (A)'s order did not comply with the statutory requirements under Section 250(6) of the Income Tax Act, 1961, which mandates a detailed statement of the points in dispute and reasons supporting the conclusions. The Tribunal found the CIT (A)'s order to be unsustainable and set it aside, remanding the matter back for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708752 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2020-2021
• Other Referred Cases: Raut Kedarnath; A.Y. 2016-17
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NISHANTH RAO B
• Assessee Lawyers: B R PANDA
• Keywords: Set aside; Reasonable cause; Principle of natural justice; TDS; Assessment record

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “CUTTACK” BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA No. 279/CTK/2025 (Assessment Year: 2020-21) Mr. Jagtar Singh At-Ward No. 7, Barbil, Keonjhar-758035 Vs. ITO, Ward TDS, Sambalpur Income Tax Officer, Ward-TDS, Sambalpur, Aayakar Bhavan, Ainthapali, Sambalpur, Odisha-768004 (Appellant) (Respondent) PAN No. BBNJ01098G Assessee by : Shri BR Panda, AR Revenue by : Shri Nishanth Rao B, DR Date of hearing: 16.07.2025 Date of pronouncement: 16.07.2025 O R D E R PER PENCH: This is an appeal filed by the assessee against the order of the ld. Commissioner of Income-tax (Appeals) [in short, the ld. CIT (A)] in appeal no. ITBA/APL/S/250/2024-25/1074748617(1) dated 20.03.2025 for A.Y. 2020-21. 02. Shri BR Panda represented on behalf of the assessee and Shri Nishanth Rao P represented on behalf of the Revenue. 03. At the outset, the ld. Counsel for the assessee submitted before the Bench that the orders of ld. CIT (A) is an ex-parte order and is liable to set aside. The ld. Counsel for the assessee submitted before the Bench Page | 2 ITA No. 327/CTK/2025 Raut Kedarnath; A.Y. 2016-17 that the orders passed by the Ld. CIT(A) u/s. 250 of the Act was without providing sufficient opportunity to the assessee and as such the order is bereft of natural justice and is liable to be set aside. 04. On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench. 05. We after hearing the submission of the parties and perusing the material available on record, we find that instant impugned order passed by CIT (A) was dismissed without looking into the merits of the case. In our opinion, the order passed by the ld. CIT (A) is in violation of Provision of Section 250(6) of the Act. Sub-section (6) of section 250 of the Income Tax Act, 1961, mandates the ld. CIT(A) to state the point in dispute, and thereafter record reasons in support of his conclusion. A perusal of the order of the ld. CIT(A) would indicate that it is not in consonance with mandate given in the Act. The ld. CIT(A) has not made any analysis of facts available on record, including the assessment records and has passed an ex-parte order. Therefore, the impugned order is not sustainable, it deserves to be set aside. We therefore, feel it necessary and in the larger interest of justice and being fair to both the parties, deem it appropriate to restore the issue to the file of the ld. CIT (A) for necessary adjudication for which reasonable opportunity to be provided to the assessee to furnish the reply and file relevant details and evidences if needed. It is further clarified that assessee should also not seek any adjournments unless otherwise required for reasonable cause. Page | 3 ITA No. 327/CTK/2025 Raut Kedarnath; A.Y. 2016-17 06. In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 16.07.2025. Sd/- Sd/- (RAJESH KUMAR) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated:16.07.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Cuttack "