PRATIMA KAR,KENDRAPARA V. ITO,KENDRAPARA WARD, KENDRAPARA

ITA 172/CTK/2025

AI Insights

This case involves an appeal by Pratima Kar against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which dismissed her appeal due to delay. The dismissal was based on the grounds that the assessee did not receive any notice from the CIT(A) and thus could not appear or present her case. The Tribunal considered the circumstances and the request of the assessee's representative to restore the matter to the AO for a fresh assessment, allowing the assessee to present all necessary evidence to substantiate her claims.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708614 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2018-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHIM KUMAR CHAKRABORTY
• Assessee Lawyers: S.K.SARANGI
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ुमार, लेखा सदस्य क े समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.172/CTK/2025 (नििाारण वर्ा / Assessment Year : 2018-2019) Pratima Kar, At: Bhagabanpur, Kendrapara Vs ITO Ward Kendrapara PAN No. :AUIPK 5040 N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri S.K.Sarangi, CA राजस्व की ओर से /Revenue by : Shri Ashim Kumar Chakraborty, CIT-DR सुनवाई की तारीख / Date of Hearing : 15/07/2025 घोषणा की तारीख/Date of Pronouncement : 15/07/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 20.01.2025 for assessment year 2018-2019. 2. It was submitted by the ld AR that the appeal of the assessee was dismissed by the ld. CIT(A) on account of delay. It was the submission that the assessee did not receive any notice issued by the ld CIT(A). It was the prayer of the ld. AR that the matter may be restored to the file of ld. AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim. 3. In reply, ld CIT-DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). ITA No.172/CTK/2025 2 4. We have considered the rival submissions. As it is noticed from the impugned order that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay. It was submitted by the ld. AR that the assessee did not receive any notice issued by the ld. CIT(A). It is also mentioned that the assessee also had not appeared before the ld. CIT(A) during the course of assessment proceedings. However, the ld. AR has made a request before the Bench that if the assessee is given one more opportunity to represent its case before the ld. AO, the assessee could be able to provide all the details before the ld. Assessing Officer to substantiate its claim. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. AO by restoring the issues in the appeal to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 15/07/2025. Sd/- (राजेश क ुमार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 15/07/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, ITA No.172/CTK/2025 3 आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack Cuttack 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// "