SRI ASHOK FOOD PRODUCTS,BOLANGIR V. INCOME TAX OFFICER, WARD-1, BOLANGIR, BOLANGIR

ITA 61/CTK/2025

AI Insights

This case involves an appeal by Sri Ashok Food Products against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which was passed on 17/01/2025 for the assessment year 2018-2019. The primary contention in the appeal was the addition of various amounts to the assessee's income, which were classified under unexplained cash deposits, unexplained time deposits, contract income, and interest income. The assessee argued that the CIT(A) had dismissed their appeal without providing a sufficient opportunity to present evidence, which they claimed was a violation of the principles of natural justice. The Senior Departmental Representative supported the original orders, arguing against a second round of assessment. However, the Tribunal decided to restore the matter to the AO for a thorough re-examination, emphasizing the need for a fair opportunity for the assessee to substantiate their claims.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 30036 (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: P.K.MISHRA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

" आयकर आयकर आयकर आयकर अपीलीय अपीलीय अपीलीय अपीलीय अिधकरण अिधकरण अिधकरण अिधकरण, कटक कटक कटक कटक \u0001यायपीठ \u0001यायपीठ \u0001यायपीठ \u0001यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील सं सं सं सं/ / / /ITA ITA ITA ITA No.61/CTK/2025 (िनधा\u0005रण िनधा\u0005रण िनधा\u0005रण िनधा\u0005रण वष\u0005 वष\u0005 वष\u0005 वष\u0005 / Assessment Year : 2018-2019) Sri Ashok Food Products, Uchabahal, PO/PS:Rinbachan, Dist : Bolangir-767002 Vs ITO, Ward-1, Bolangir PAN No. :ACQFS 6662 L (अपीलाथ\u000f अपीलाथ\u000f अपीलाथ\u000f अपीलाथ\u000f /Appellant) .. (\u0010\u0011यथ\u000f \u0010\u0011यथ\u000f \u0010\u0011यथ\u000f \u0010\u0011यथ\u000f / Respondent) िनधा\u0005\u0013रती िनधा\u0005\u0013रती िनधा\u0005\u0013रती िनधा\u0005\u0013रती क\u0016 क\u0016 क\u0016 क\u0016 ओर ओर ओर ओर से से से से /Assessee by : Shri P.K.Mishra , Advocate राज राज राज राज\u0017व \u0017व \u0017व \u0017व क\u0016 क\u0016 क\u0016 क\u0016 ओर ओर ओर ओर से से से से /Revenue by : Shri S.C.Mohanty, Sr. DR सुनवाई क\u0002 तारीख / Date of Hearing : 28/01/2025 घोषणा क\u0002 तारीख/Date of Pronouncement : 28/01/2025 आदेश आदेश आदेश आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 17/01/2025, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2024- 25/1072281903(1) for the assessment year 2018-2019. 2. It was the submission by the ld. AR that the AO completed the assessment u/s.147 r.w.s.144 r.w.s.144B of the Act determining income of the assesee at Rs.1,21,65,700/- by making addition of Rs.1,14,15,700/- on account of unexplained cash deposited u/s.69A of the Act, Rs.7,50,000/- on account of unexplained time deposit u/s.69 of the Act, Rs.1,37,232/- on account of Contract income and Rs.1,43,842/- on account of interest income, respectively. It was the submission that in appeal the ld. CIT(A) dismissed the appeal of the assessee without providing sufficient effective opportunity of being heard to the assessee to produce the evidences and to substantiate his claim, which amounts to ITA No.61/CTK/2025 2 gross violation of principle of natural justice. It was prayed by the ld. AR that the issues may be restored to the file of ld. AO so that the assessee could comply all the direction. 3. In reply, ld. Sr. DR vehemently supported the order of the ld. CIT(A) and the ld. AO. It was the submission that restoring the matter to the file of AO would be, in fact, giving the assessee a second round which should not be granted. 4. We have considered the rival submissions. A perusal of the assessment order as well as the appellate order, both the authorities have asked for certain details, however, the assessee could not furnish the documents to substantiate its claim before either of the authorities. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication after granting the assessee adequate opportunities to substantiate its claim. The assessee is directed to cooperate in the readjudication proceedings before the AO without any fail. We order accordingly. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 28/01/2025. Sd/- (MANISH AGARWAL) Sd/- (GEORGE MATHAN) लेखा सद\bय/ ACCOUNTANT MEMBER \u0001याियक \u0001याियक \u0001याियक \u0001याियक सद\bय सद\bय सद\bय सद\bय / JUDICIAL MEMBER कटक कटक कटक कटक Cuttack; \u0003दनांक Dated 28/01/2025 Prakash Kumar Mishra, Sr.P.S. ITA No.61/CTK/2025 3 आदेश आदेश आदेश आदेश क\u0002 क\u0002 क\u0002 क\u0002 \u0003ितिलिप \u0003ितिलिप \u0003ितिलिप \u0003ितिलिप अ\tेिषत अ\tेिषत अ\tेिषत अ\tेिषत/Copy of the Order forwarded to : आदेशानुसार आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, (Assistant Registrar) आयकर आयकर आयकर आयकर अपीलीय अपीलीय अपीलीय अपीलीय अिधकरण अिधकरण अिधकरण अिधकरण, कटक कटक कटक कटक/ITAT, Cuttack 1. अपीलाथ\u0007 / The Appellant- Sri Ashok Food Products, Uchabahal, PO/PS:Rinbachan, Dist : Bolangir-767002 2. \b\tयथ\u0007 / The Respondent- ITO, Ward-1, Bolangir 3. आयकर आयु\u0006(अपील) / The CIT(A), 4. आयकर आयु\r / CIT 5. िवभागीय \u0010ितिनिध, आयकर अपीलीय अिधकरण, कटक कटक कटक कटक / DR, ITAT, Cuttack 6. गाड\u0010 फाईल / Guard file. स\tयािपत \bित //True Copy// "