THE U P N CENTRAL CO-OP BANK LIMITED,PURI vs. ACIT, CIRCLE 5(1) , BHUBANESWAR
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI GIRISH AGRAWAL
आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.293/CTK/2023 (ननधाारण वषा / Assessment Year : 2016-2017) The UPN Central Co-op Bank Ltd Vs ACIT, Circle-5(1), Bhubaneswar Kacheri Road, Puri-752001 PAN No. :AABAT 1861 G (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Nihar Ranjan Biswal, CA राजस्व की ओर से /Revenue by : Shri Charan Dass, Sr. DR सुनवाई की तारीख / Date of Hearing : 30/11/2023 घोषणा की तारीख/Date of Pronouncement : 30/11/2023 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 22.06.2023, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1053855194(1) for the assessment year 2016-2017. 2. It was the submission of the ld. AR that the ld. CIT(A) without giving sufficient opportunity of being heard to the assessee, has dismissed the appeal of the assessee ex-parte. It was the submission the issues in this appeal may be restored to the file of ld. CIT(A) for fresh adjudication and the assessee may be given one more opportunity to provide the materials before the ld. CIT(A) to substantiate its claim. 3. In reply, ld.Sr.DR vehemently supported the orders of the authorities below. It was the submission that the assessee was given
2 ITA No.293/CTK/2023 sufficient opportunity to provide the details in respect of his claim, however, the assessee could not produce the same either before the AO or before the ld. CIT(A). Therefore, the orders of both the lower authorities deserve to be upheld. 4. We have heard the rival submissions. A perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) had granted a few opportunity to the assessee to represent its case before him. However, it is noticed that the assessee has not been effectively represented either before the ld. CIT(A) and subsequently on account of non-availability of evidences before the ld. CIT(A), the issues have been held against the assessee. Considering the request of the ld. AR of the assessee and in the interest of natural justice, the issues in this appeal are restored to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard. The assessee is also directed to produce all the material evidences in respect of his claim before the ld. CIT(A). 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 30/11/2023.
Sd/- Sd/- (GIRISH AGRAWAL) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 30/11/2023 Prakash Kumar Mishra, Sr.P.S.
3 ITA No.293/CTK/2023 आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- 1. The UPN Central Co-op Bank Ltd Kacheri Road, Puri-752001 प्रत्यथी / The Respondent- 2. ACIT, Circle-5(1), Bhubaneswar आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, 5. ITAT, Cuttack गार्ड पाईऱ / Guard file. 6. आदेशानुसार/ BY ORDER, सत्यावऩत प्रतत //True Copy//
(Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack
