SMRUTI RANJAN SAHU,GIRLA ROAD V. ITO, JEYPORE WARD, JEYPORE

ITA 490/CTK/2024

AI Insights

This case involves an appeal by Smruti Ranjan Sahu against the order of the CIT(A), NFAC, Delhi, which was passed under sections 147 and 144 of the Income Tax Act due to non-compliance with notices. The original assessment was contested for being passed ex-parte without adequate opportunity of hearing. The Tribunal, considering the submissions and the lack of compliance with procedural requirements, restored the matter to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 473616 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: ANANDA RAO
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Smruti Ranjan Sahu, Girla Road, Kodpad, Jey Dist: Koraput PAN/GIR No. (Appellant Per Bench This is an CIT(A), NFAC, Delhi dated 18/10265884 for the ass u/s.147 r.w.s 144 of the Act. 2. Shri Ananda Rao S.C.Mohanty, Sr. 3. It was submitted passed u/s.147 r.w.s. 144 of the Act due to non IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 490/CTK/2024 Assessment Year : 2018-19 Smruti Ranjan Sahu, Girla Road, Kodpad, Jeypore, Vs. Assessment Unit, Income Tax Department No.HARPS 2557 E (Appellant) .. ( Respondent Assessee by : Shri Ananda Rao, CA Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 28/01/20 Date of Pronouncement : 28/01/20 O R D E R This is an appeal filed by the assessee against the order of th CIT(A), NFAC, Delhi dated 10.10.2024 in Appeal No. for the assessment year 2018-19, in the matter of assessment 144 of the Act. Ananda Rao, ld AR appeared for the assessee and Shri , Sr. DR appeared for the revenue. It was submitted by ld AR that the assessment order has been passed u/s.147 r.w.s. 144 of the Act due to non-compliance of notic P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER Assessment Unit, Income Tax Department Respondent) : Shri S.C.Mohanty, Sr DR 2025 025 appeal filed by the assessee against the order of the ld in Appeal No. NFAC/2017- 19, in the matter of assessment the assessee and Shri by ld AR that the assessment order has been compliance of notices ITA No. 495/CTK/2024 Assessment Year : 2018-19 P a g e 2 | 3 before the Assessing Officer. It was the submission that the ld CIT(A) also has passed the order exparte without giving adequate opportunity of hearing to the assessee. Hence, it was his prayer that the matter be restored to the file of the Assessing Officer and he undertakes in the Bar that the assessee will cooperate in the set aside proceedings by providing all the evidences and documents in support of the case. 4. In reply, ld Sr DR supported the orders of the AO and ld CIT(A). 5. We have considered the rival submissions. A perusal of the assessment order shows that the Assessing Officer has passed the order u/s.147 r.w.s 144 of the Act as the assessee failed to furnish any evidence to substantiate his claim. A perusal of the impugned order also shows that despite giving various notices by the ld CIT(A), the assessee was non- compliant to the notices and no evidences were produced before the ld CIT(A), for which, the order was passed exparte. Before us, ld AR prayed for one more opportunity to putforth his grievance before the Assessing Officer. As the assessee has failed to furnish any documentary evidences either before the AO or before the ld CIT(A), in the interest of justice, the issues in this appeal are restored back to the file of the Assessing Officer, who will pass the order afresh after providing reasonable opportunity of hearing to the assessee. The assessee is also directed to produce the evidences, as deem required for completion of the assessment afresh. ITA No. 495/CTK/2024 Assessment Year : 2018-19 P a g e 3 | 3 7. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 28/01/2025. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 28/01/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Smruti Ranjan Sahu, Girla Road, Kodpad, Jeypore, Dist: Koraput 2. The Respondent: Assessment Unit, Income Tax Department 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Berhampur 5. DR, ITAT, 6. Guard file. //True Copy// "