PANCHANAN SANDHIBIGRAHA,JAJPUR V. .ITO,WARD JAJPUR, BHUBANESWAR

ITA 415/CTK/2024

AI Insights

This case involves an appeal by Panchanan Sandhibigraha against the order of the CIT(A)-7, Mumbai, which was dated 5.8.2024 for the assessment year 2017-18. The primary contention was that the CIT(A) dismissed the appeal ex parte without providing a reasonable opportunity of hearing to the assessee. The assessee had previously furnished compliance to the CIT(A), but it was deemed ineffective. The AO had completed the assessment under section 144 of the Income Tax Act due to non-compliance by the assessee. The Tribunal considered the submissions and the procedural history, noting that multiple opportunities had been provided by the CIT(A), but the responses were not effective. In the interest of justice, the Tribunal decided to restore the matter to the AO for a fresh assessment after providing another opportunity to the assessee.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25986 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 09-10-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: NATABAR PANDA
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Panchanan Sandhibigraha, Belampur, J Odisha PAN/GIR No. (Appellant Per Bench This is an A ddl /JCIT ( A) CUT(A),Cuttack/10687/2019 2. Shri Natabar Panda S.C.Mohanty, Sr. 3. It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee exparte hearing to the assessee. It was the further submission that the IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.415/CTK/2024 Assessment Year : 2017-18 Panchanan Sandhibigraha, elampur, Jajpur Town, Vs. ITO, Ward Jajpur, No.AGVPS 3190 E (Appellant) .. ( Respondent Assessee by : Shri Natabar Panda, Adv Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 11/12/20 Date of Pronouncement : 11/12/20 O R D E R This is an appeal filed by the assessee against the order of the ld CIT( A ) -7, M um bai dat ed 5 . 8. 202 4 i n A pp eal N o. CUT(A),Cuttack/10687/2019-20 for the assessment year Natabar Panda, ld AR appeared for the assessee and Shri Sr. DR appeared for the revenue. It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee exparte without affording reasonable opportunity of hearing to the assessee. It was the further submission that the P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER ITO, Ward Jajpur, Respondent) , Adv : Shri S.C.Mohanty, Sr DR 2024 024 appeal filed by the assessee against the order of the ld in A pp eal N o. essment year 2017-18. the assessee and Shri It was submitted by ld AR that the ld CIT(A) has dismissed the without affording reasonable opportunity of hearing to the assessee. It was the further submission that the assessee ITA No415/CTK/2024 Assessment Year : 2017-18 P a g e 2 | 3 had furnished the compliance to the ld CIT(A) but the same was not the effective compliance. It was the submission that even the assessment was completed by the AO u/s.144 of the Act as there was no compliance before the AO. It was the prayer of ld AR that if one more opportunity is granted, the assessee would be in a position to represent his case before the ld AO and substantiate with all evidences in support of his case. Ld Sr DR has raised serious objection to the request of ld AR of the assessee. 4. We have considered the rival submissions. A perusal of the order of ld CIT(A) clearly shows that the ld CIT(A) has provided four opportunities, as is evident from the order of ld CIT(A) at page-3 i.e. on 15.1.2021, 31.1.2024, 16.7.2024 and 22.7.2024 and the assessee has responded to the notice issued on 22.7.2024. However, no effective response and all the required evidences were produced. We also observe that the Assessing Officer has passed the assessment order u/s.144 of the Act as there was no compliance before him by the assessee. Before us, ld AR has prayed for one more opportunity. We also observe that the assessee has not provided any details in support of his case before the Assessing Officer and also ld CIT(A). Hence, in the interest of justice, the issues in this appeal are restored to the file of the ld AO to allow one more opportunities to the assessee to represent his case with all documents and evidence in support of the case. The ld AO shall readjudicate the issue after allowing due opportunity of hearing to the assessee. In case, the assessee fails to ITA No415/CTK/2024 Assessment Year : 2017-18 P a g e 3 | 3 cooperate in the set aside proceedings, the ld AO is at liberty to pass the order as per law on merits. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 11/12/2024. SD/- SD/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 11/12/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Panchanan Sandhibigraha, Belampur, jajpur Town, Odisha 2. The Respondent: ITO, Ward Jajpur, 3. The Addl/JCIT(A)-7, Mumbai 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy// "