SIDHARTH CONSTRUCTION AND TRADING PVT. LTD,CUTTACK V. DCIT CIRCLE-2(1), CUTTACK, CUTTACK

ITA 385/CTK/2024

AI Insights

The case involves multiple appeals filed by Sidhartha Construction Trading Pvt Ltd. against the orders of the ld CIT(A), NFAC, Delhi, concerning various assessment years. The primary contention was the dismissal of these appeals by the ld CIT(A) due to non-compliance by the assessee in responding to notices and furnishing required documents. The Tribunal noted that the ld CIT(A) had provided multiple opportunities for compliance, which were not adhered to by the assessee. However, considering the request for one more opportunity, the Tribunal decided to restore the matters to the ld CIT(A) for a fresh adjudication, imposing a cost as a condition for the same.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 40734 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-10-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 22-09-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: K.K.BAL
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL ITA No.38 ITA No.383/CTK/2024: Assessment Year :2012 ITA No.384/CTK/2024: Assessment Year :2015 ITA No.385/CTK/2024: Assessment Year :2016 ITA No.38 Sidhartha Construction Trading Pvt Ltd., At Rajabagicha, Telenga Bazar, Cuttack PAN/GIR No. (Appellant Per Bench These are of the ld CIT(A), NFAC, Delhi dated 13/10145886, Cuttack./10429/2017 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER 382/CTK/2024: Assessment Year : ITA No.383/CTK/2024: Assessment Year :2012 ITA No.384/CTK/2024: Assessment Year :2015 ITA No.385/CTK/2024: Assessment Year :2016 ITA No.386/CTK/2024: Assessment Year :201 Sidhartha Construction Trading Pvt Ltd., At- Rajabagicha, Telenga Bazar, Vs. Asst. Commissioner of Income Tax, Circle Cuttack No.AAECS 5783 P (Appellant) .. ( Respondent Assessee by : Shri K.K.Bal, Adv Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 24/10/20 Date of Pronouncement : 24/10/20 O R D E R These are appeals filed by the assessee against the of the ld CIT(A), NFAC, Delhi dated 24.7.2024 in Appeal No. No.CIT(A),Cuttack/10221/2015-16, No.CIT(A), Cuttack./10429/2017-18, No.CIT(A), Cuttack/10366/2018 P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER Assessment Year :2013-14 ITA No.383/CTK/2024: Assessment Year :2012-13 ITA No.384/CTK/2024: Assessment Year :2015-16 ITA No.385/CTK/2024: Assessment Year :2016-17 /CTK/2024: Assessment Year :2017-18 Asst. Commissioner of Income Tax, Circle-2(1), Respondent) DR 2024 024 filed by the assessee against the separate orders in Appeal No.NFAC/2012- 16, No.CIT(A), , No.CIT(A), Cuttack/10366/2018-19 and No. ITA No.382/CTK/2024: Assessment Year :2013-14 ITA No.383/CTK/2024: Assessment Year :2012-13 ITA No.384/CTK/2024: Assessment Year :2015-16 ITA No.385/CTK/2024: Assessment Year :2016-17 ITA No.386/CTK/2024: Assessment Year :2017-18 P a g e 2 | 4 NFAC/2016-17/10058996 for the assessment years 2023-14,2012-13, 2015- 16, 2016-17 & 2017-18, respectively. 2. Shri K.K.Bal, ld AR appeared for the assessee and Shri S.C.M ohanty, ld Sr. DR appeared for the revenue. 3. It was submitted by ld AR that the ld CIT(A) has dismissed the appeals without affording reasonable opportunity of hearing to the assessee. It was the submission that if one more opportunity is granted, the assessee will cooperate in the set aside proceedings and furnish all the evidences/documents required for the adjudication of the appeals. 4. In reply, ld Sr. DR vehemently opposed the prayer of ld AR of the assessee. It was submitted that even after affording various opportunities given by the ld CIT(A), the assessee has not bothered to comply with the notices and furnish any documents, therefore, the ld CIT(A) was compelled to dismiss the appeals of the assessee. 5. We have considered the rival submissions. A perusal of the impugned orders clearly show that the ld CIT(A) has afforded five opportunities, as is evident from the impugned order and the assessee has failed to comply with the same. It was in this backdrop that the ld CIT(A) opined that non-compliance of the notices reflects complete disregard to the proceedings and the assessee does not deserve any relief and accordingly, dismissed the appeals. Now before us, ld AR undertakes that if one more ITA No.382/CTK/2024: Assessment Year :2013-14 ITA No.383/CTK/2024: Assessment Year :2012-13 ITA No.384/CTK/2024: Assessment Year :2015-16 ITA No.385/CTK/2024: Assessment Year :2016-17 ITA No.386/CTK/2024: Assessment Year :2017-18 P a g e 3 | 4 opportunity is given, the assessee will comply with the notices and furnish all the required documents as are required for disposal of the appeals. Hence, in the interest of justice, the issues in these appeals are restored to the file of the ld CIT(A) for readjudication after providing adequate opportunity of hearing to the assessee subject to cost of Rs.5,000/- (Rupees five thousand only) in each appeal to be deposited within 60 days from the date of this order under the head “others” in ITNS challan 280 in the Account No.500 and same is to be filed before the ld CIT(A). In the event the cost is not paid, the orders passed by the ld CIT(A) and that of the AO would stand confirmed. 6. In the result, appeals of the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/10/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 24/10/2024 B.K.Parida, SPS (OS) ITA No.382/CTK/2024: Assessment Year :2013-14 ITA No.383/CTK/2024: Assessment Year :2012-13 ITA No.384/CTK/2024: Assessment Year :2015-16 ITA No.385/CTK/2024: Assessment Year :2016-17 ITA No.386/CTK/2024: Assessment Year :2017-18 P a g e 4 | 4 Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT,CUTTACK 1. The Appellant : Sidhartha Construction Trading Pvt Ltd., At-Rajabagicha, Telenga Bazar, Cuttack 2. The respondent: Asst. Commissioner of Income Tax, Circle-2(1), Cuttack 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy// "