SUBRAT KUMAR MISHRA,CUTTACK,ODISHA V. INCOME TAX OFFICER, AAYAKAR BHAWAN,CUTTACK

ITA 457/CTK/2024

AI Insights

This case involves an appeal by Subrat Kumar Mishra against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2017-2018. The primary contention was the dismissal of the assessee's appeal by the CIT(A) without providing a sufficient opportunity for the assessee to be heard. The assessee, represented by Shri J.M. Pattnaik, Advocate, argued that they were not given a fair chance to present their case or provide necessary documents to substantiate their claims during the appellate proceedings. The revenue, represented by Shri Nishanth Rao, B, Sr.DR, supported the decisions of the Assessing Officer and CIT(A). The Tribunal, considering the circumstances and in the interest of justice, decided to restore the matter to the Assessing Officer for a fresh adjudication, allowing the assessee to present all relevant evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708269 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NISHANTH RAO; B
• Assessee Lawyers: J.M.PATTNAIK
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ुमार, लेखा सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.457/CTK/2024 (नििाारण वर्ा / Assessment Year : 2017-2018) Subrat Kumar Mishra, Plot No.2C/207, Sector-9, CDA, Cuttack Vs ITO, Ward-2(2), Cuttack PAN No. : ACOPM 1004 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue by : Shri Nishanth Rao, B, Sr.DR सुनवाई की तारीख / Date of Hearing : 16/07/2025 घोषणा की तारीख/Date of Pronouncement : 16/07/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 09.09.2024 assessment year 2017-2018. 2. It was submitted by the ld AR that the ld. CIT(A) has dismissed the appeal of the assessee without providing sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of ld. AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim. ITA No.457/CTK/2024 2 3. In reply, ld Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). 4. We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents neither before the ld. CIT(A) in appellate proceedings nor before the ld. AO in assessment proceedings. It is also noticed that the assessee has not responded to the remand report submitted by the AO before the ld. CIT(A). However, the ld. AR has made a request before the Bench that if the assessee is given one more opportunity to represent its case before the ld. AO, the assessee could be able to provide all the details before the ld. Assessing Officer to substantiate its claim. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. AO by restoring the issues in the appeal to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. Liberty is granted to the assessee to produce all such evidences to substantiate his claim before the Assessing Officer. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 16/07/2025. Sd/- (राजेश क ुमार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 16/07/2025 Prakash Kumar Mishra, Sr.P.S. ITA No.457/CTK/2024 3 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// "