SANJAY SAHA,ROURKELA V. ITO, WARD 3, ROURKELA

ITA 458/CTK/2024

AI Insights

This case involves an appeal by Shri Sanjay Saha against the order of the CIT(A), NFAC, Delhi, concerning the assessment year 2018-19. The appeal was heard by the Income Tax Appellate Tribunal, Cuttack Bench. The primary issue was the non-cooperation of the assessee in the initial assessment proceedings, where no evidence was produced to support his claims. The Tribunal noted the repeated opportunities given to the assessee by the CIT(A) and the Assessing Officer, which were not utilized effectively by the assessee. Consequently, the Tribunal decided to restore the matter to the CIT(A) for a fresh assessment, emphasizing the need for a fair opportunity for the assessee to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 26007 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Shri Sanjay Saha, New Shakti Pustak Bghandar, Kachery Road, Near Lal Building, Main Road, Rourkela PAN/GIR No. (Appellant Per Bench This is an CIT(A), NFAC, Delhi dated 5.9.2024 in Appeal No.NFAC/2017 for the assessment year 2. Sri S.C.Mohanty, ld Sr DR appeared for the revenue. for the assessee. assessee has sought adjournment to represent this matter is stationed at Delhi and could no IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.458/CTK/2024 Assessment Year : 2018-19 Shri Sanjay Saha, New Shakti Pustak Bghandar, Kachery Road, Near Lal Building, Main Road, Vs. ITO, Ward-3, Rourkela No.ABZPS 1804 L (Appellant) .. ( Respondent Assessee by : N o n e (Adj. application) Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 09/01/20 Date of Pronouncement : 09/01/20 O R D E R This is an appeal filed by the assessee against the order of the l A), NFAC, Delhi dated 5.9.2024 in Appeal No.NFAC/2017 essment year 2018-19. Sri S.C.Mohanty, ld Sr DR appeared for the revenue. the assessee. An adjournment petition has been filed, wherein, sought adjournment on the ground that the counsel engaged to represent this matter is stationed at Delhi and could not travel to Cuttack P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER 3, Rourkela Respondent) : N o n e (Adj. application) : Shri S.C.Mohanty, Sr DR 2025 025 appeal filed by the assessee against the order of the ld A), NFAC, Delhi dated 5.9.2024 in Appeal No.NFAC/2017-18/10238031 Sri S.C.Mohanty, ld Sr DR appeared for the revenue. None appeared ment petition has been filed, wherein, the on the ground that the counsel engaged t travel to Cuttack ITA No.458/CTK/2024 Assessment Year : 2018-19 P a g e 2 | 3 today. Further, the link for virtual hearing was not available on ITAT website. We find that the paper book has been filed by the assessee by courier and received this office on 8.1.2025. However, looking to the facts of the case, we proceed to dispose the appeal after hearing ld Sr DR. 3. We have heard ld Sr DR. A perusal of the order of the ld CIT(A) shows that in para 4 of the order of ld CIT(A), number of opportunities have been given and the assessee has been absolutely non-cooperative and no evidence has been produced. A perusal of the order of the Assessing Officer also shows that there has been substantial non-cooperation in the assessment proceedings. In these circumstances, as the evidences were not before the lower authorities, in the interest of justice, the issues in this appeal are restored to the file of the ld CIT(A) for re-adjudication after granting reasonable opportunities of hearing to the assessee.. 4. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 09/01/2025. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 09/01/2025 B.K.Parida, SPS (OS) ITA No.458/CTK/2024 Assessment Year : 2018-19 P a g e 3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Shri Sanjay Saha, New Shakti Pustak Bghandar, Kachery Road, Near Lal Building, Main Road, Rourkela 2. The respondent: ITO, Ward-3, Rourkela 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Sambalpur 5. DR, ITAT, 6. Guard file. //True Copy// "