NARESH KUMAR AGARWAL,JHIRPANI, ROURKELA V. ITO, WARD 5, ROURKELA

ITA 396/CTK/2024

AI Insights

This case involves an appeal by Naresh Kumar Agarwal against the order of the ld CIT(A), NFAC, Delhi, which upheld the decision of the Assessing Officer for the assessment year 2016-17. The primary contention was the dismissal of the appeal by the CIT(A) on grounds of non-prosecution, as the assessee failed to provide satisfactory explanations or evidence during both the assessment and appellate proceedings. The Tribunal noted that the CIT(A) had issued notices of hearing on three occasions but concluded the proceedings hastily, leading to an ex-parte order. Both parties agreed that the matter could be remanded back to the CIT(A) for a thorough re-examination.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25982 (ITAT-CUTTACK)
• Duration Of Justice: 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 16-10-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 26-09-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: SANJAY KU MAR AGARWAL
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Naresh Kumar Agarwal, Jhirpani Rourkela PAN/GIR No.AAVPA 4150 E (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 16/10267196 for the assessment year 2. Shri Sanjay Kumar Agarwal, Shri S.C.Mohanty, Sr. 3. It was submitted by ld AR of the assessee Assessing Officer IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.396/CTK/2024 Assessment Year :2016-17 Naresh Kumar Agarwal, Jhirpani Rourkela Vs. Income Tax Officer, Ward Aayakar Bhavan, Udit Nagar, Rourkela AAVPA 4150 E (Appellant) .. ( Respondent Assessee by : Shri Sanjay Kumar Agarwal, Adv Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 16/10/20 Date of Pronouncement : 16/10/20 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 12.7.2024 in Appeal No.NFAC for the assessment year 2016-17. Sanjay Kumar Agarwal, ld AR appeared for the assessee and S.C.Mohanty, Sr. DR appeared for the revenue. It was submitted by ld AR that the CIT(A) has dismissed the appeal for non- prosecution by simply upholding the order of the Assessing Officer on the ground that the assessee has not furnished any P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER Income Tax Officer, Ward-5, Aayakar Bhavan, Udit Nagar, Respondent) Sanjay Kumar Agarwal, Adv DR 2024 024 This is an appeal filed by the assessee against the order of the ld 12.7.2024 in Appeal No.NFAC/2015- the assessee and that the CIT(A) has dismissed the appeal prosecution by simply upholding the order of the on the ground that the assessee has not furnished any ITA No.396/CTK/2024 Assessment Year :2016-17 P a g e 2 | 3 satisfactory explanation supported by cogent material evidence, either during the course of assessment proceedings or appellate proceedings. The ld. counsel for the assessee submitted that the matter can be set aside and restored to the file of ld. CIT(A) for fresh adjudication. The ld. Departmental Representative relied upon orders of the authorities below, but fairly submitted that the matter can go back to the file of ld. CIT(A) for fresh adjudication. 4. We have considered the rival submissions. A perusal of the impugned order clearly shows that the ld. CIT(A) dismissed the appeal of the assessee ex-parte mainly on the ground that without assessee has not furnished any satisfactory explanation supported by cogent material evidence, either during the course of assessment proceedings or appellate proceedings. It is also noticed that the ld. CIT(A) issued notice of hearing on three occasions but the whole proceedings effectively were concluded by CIT(A) during the period of two months beginning from the issue of notice on 29th May, 2024 to 19th June, 2024, which culminated into an ex-parte order dated 12th July, 2024. Even the assessment order has been passed u/s.147/144 of the Act due to non-representation of the assessee. Now before us, ld AR undertakes that if one more opportunity is granted, the assessee would cooperate the set aside proceedings and produce all the relevant materials to substantiate his case. Thus, in our considered view, effective opportunity of hearing was not provided by ld. CIT(A) to the ITA No.396/CTK/2024 Assessment Year :2016-17 P a g e 3 | 3 assessee. Therefore, in the interest of justice, the issues in this appeal are restored to the file of ld CIT(A) for fresh adjudication. It is also mentioned that in case of failure of the assessee to comply with the notices in the set aside proceedings, the ld. CIT(A) shall be free to pass such order as deemed fit ex-parte in accordance with law on merits and after complying with the provisions of section 250(6) of the Act. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 16/10/2024. SD/- sd/- (George Mathan) (Manish Agarwal) JUDICIAL MEMBER ACCOUNTANT MEMBER Cuttack; Dated 16/10/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Naresh Kumar Agarwal, Jhirpani Rourkela 2. The Respondent: Income Tax Officer, Ward-5, Aayakar Bhavan, Udit Nagar, Rourkela 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Sambalpur 5. DR, ITAT, 6. Guard file. //True Copy// "