RABINDRA SAHU,JAJPUR V. ITO WARD, JAJPUR

ITA 150/CTK/2025

AI Insights

This case involves an appeal by Rabindra Sahu against the order of the CIT (A), which was claimed to be passed ex-parte without sufficient opportunity for the assessee to be heard. The Tribunal, after hearing the arguments from both the assessee's representative and the Revenue's representative, decided to give the assessee another opportunity to present his case before the CIT(A), subject to the payment of costs. The Tribunal found that despite the assessee's previous non-cooperation, justice necessitated another chance to substantiate his case with adequate representation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711482 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NISHANTH RAO B
• Assessee Lawyers: TARUN KUMAR AGARWALLA
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “CUTTACK” BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA No. 150/CTK/2025 (Assessment Year: 2017-18) Rabindra Sahu Haripur Hat kabir Pur, Jajpur-755009, Odisha Vs. ITO Ward, Jajpur, Odisha (Appellant) (Respondent) PAN No. CRQPS1378Q Assessee by : Shri Tarun Kumar Agarwalla, AR Revenue by : Shri Nishanth Rao B, DR Date of hearing: 22.07.2025 Date of pronouncement: 22.07.2025 O R D E R PER PENCH: This is the appeal filed by the assessee against the order of ld. CIT (A), NFAC, in appeal no. ITBA/NFAC/S/250/2023-24/1057832091(1) for A.Y. 2017-18. 02. Shri Tarun Kumar Agarwalla, represented on behalf the assessee and Shri Nishanth Rao B represented on behalf of the Revenue. 03. It was the submission of the ld. AR that the impugned order passed by the ld. CIT(A) is an ex-parte order without giving sufficient opportunity of being heard to the assessee. It was also submitted that the assessee may be given one more opportunity to represent its case before the ld. CIT(A), so that the assessee could be able to provide the details to substantiate its case for the year under consideration before the ld. CIT(A). Printed from counselvise.com Page | 2 ITA No. 150/CTK/2025 Rabindra Sahu; A.Y. 2017-18 04. In reply, Ld. Sr. DR supported the orders of the ld. CIT(A) and the ld. AO. It was the submission that restoring the matter to the file of CIT(A) would be, in fact, giving the assessee a second round which should not be granted. 05. A perusal of the impugned order passed by the Id. CIT(A) at para 4, shows that the assessee has not cooperated in the appellate proceedings. However, ld. AR before us requested for one more opportunity to produce the documents before the ld. CIT(A) to file all the details as required. In such circumstances, in the interest of justice, we restore the issues to the file of Id. CIT(A) for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.10,000/-(Rupees ten thousand only) shall be payable by the assessee to the Income Tax Bar Association, ITAT Campus, Sector-1, CDA, Cuttack-753014, within sixty days from the date of this order and receipt of the same would be produced before the AO at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed. 06. In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 22.07.2025. Sd/- Sd/- (RAJESH KUMAR) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated: 22.07.2025 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No. 150/CTK/2025 Rabindra Sahu; A.Y. 2017-18 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 Printed from counselvise.com "