RAJ KISHOR DEO,KUCHINDA V. INCOME TAX OFFICER WARD-2 JHARSUGUDA, JHARSUGUDA

ITA 443/CTK/2024

AI Insights

This case involves an appeal by Raj Kishore Deo, the proprietor of Wine Corner, against the order of the ld JCIT(A) for the assessment year 2012-13. The appeal was heard by the Income Tax Appellate Tribunal, Cuttack Bench. The primary issue was the failure of the assessee to submit any documentary evidence or make representations during the earlier stages of the assessment, which led to the confirmation of various additions made by the Assessing Officer. The Tribunal observed that despite the assessee's lack of engagement at earlier stages, he was now vigilant in representing his case before the Tribunal. Consequently, the Tribunal decided to set aside the previous order and remand the case back to the ld JCIT(A) for a fresh assessment, emphasizing the need to provide the assessee a fair opportunity to present his case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25994 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: CONFIRMING VARIOUS ADDITIONS MADE
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Raj Kishore Deo, Wine Corner, Kuchinda Sambalpur PAN/GIR No. (Appellant Per Bench This is an JCIT(A)-9, Mumbai alpur/10113/2015 2. None appeared for appeared for the revenue. 3. We have considered the submissions of ld Sr DR. A perusal of the impugned order clearly shows that despite giving several opportunities of hearing, the assessee failed to make any submissions or file documentary IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.443/CTK/2024 Assessment Year : 2012-13 Raj Kishore Deo, Wine Corner, Kuchinda Sambalpur Vs. Income Tax Officer, Jharsuguda PAN/GIR No.AJHPD 3194 L (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 31/12/20 Date of Pronouncement : 31/12/20 O R D E R This is an appeal filed by the assessee against the order of the ld 9, Mumbai dated 30.8.2024 in Appeal No. alpur/10113/2015-16 for the assessment year 2012-13. appeared for the assessee and Shri S.C.Mohanty appeared for the revenue. We have considered the submissions of ld Sr DR. A perusal of the impugned order clearly shows that despite giving several opportunities of assessee failed to make any submissions or file documentary P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER Income Tax Officer, Respondent) : Shri S.C.Mohanty, Sr DR 2024 024 appeal filed by the assessee against the order of the ld in Appeal No.CIT(A), Samb S.C.Mohanty, Sr. DR We have considered the submissions of ld Sr DR. A perusal of the impugned order clearly shows that despite giving several opportunities of assessee failed to make any submissions or file documentary ITA No.443/CTK/2024 Assessment Year : 2012-13 P a g e 2 | 3 evidence in support of his claim. Therefore, the ld JCIT(A) was compelled to dispose the appeal of the assessee by confirming various additions made by the Assessing Officer. Before us also, the assessee has not come forward to dispute the order of the ld JCIT(A). However, when the assessee has filed appeal before the Tribunal, it seems that he is vigilant to represent his case before the Tribunal. Considering the fact that the assessee has failed to make any representation before the ld JCIT(A), in the interest of justice, we set aside the order of the ld JCIT(A) and restore the matter back again to his file for fresh adjudication after affording reasonable opportunity of hearing. If the assessee fails to represent his case or furnish any documentary evidences, the JCIT is free to decide the issues on merits. 4.. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 31/12/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 31/12/2024 B.K.Parida, SPS (OS) ITA No.443/CTK/2024 Assessment Year : 2012-13 P a g e 3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Raj Kishore Deo, Wine Corner, Kuchinda Sambalpur 2. The Respondent: Income Tax Officer, Jharsuguda 3. The JCIT(A(9), Mumbai 4. Pr.CIT, Sambalpur 5. DR, ITAT, 6. Guard file. //True Copy// "