RAMA CHANDRA PRADHAN,JALANGADIHA vs. INCOME TAX OFFICER( KEONJHAR WARD), KEONJHAR

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.298/CTK/2023 (ननधाारण वषा / Assessment Year : 2017-2018) Rama Chandra Pradhan, Vs ITO, Ward, Keonjhar At: Jalangadiha, Naranpur, Keonjhar-758014 PAN No. :CECPP 2550 J (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Dr. Abani Kanta Nayak, CIT-DR सुनवाई की तारीख / Date of Hearing : 29/11/2023 घोषणा की तारीख/Date of Pronouncement : 29/11/2023 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 24.07.2023, passed in ITBA/NFAC/S/250/2023-24/1054539352(1), for the assessment year 2017-2018. 2. None appeared on behalf of the assessee even the case was called for the second round of hearing. Therefore, the Bench proceeded to dispose of the appeal of the assessee after considering the submissions of the ld. CIT-DR and the facts available on record. 3. Ld.CIT-DR vehemently supported the orders of the authorities below. It was the submission that the assessee was given 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

2 ITA No.298/CTK/2023 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 AO or before the ld. CIT(A) and consequently on account of non-availability of evidences before the ld. CIT(A), the issues have been held against the assessee. Considering the facts and circumstances of the case 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 29/11/2023. Sd/- Sd/- (GIRISH AGRAWAL) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 29/11/2023 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- 1. Rama Chandra Pradhan, At: Jalangadiha, Naranpur, Keonjhar-758014 प्रत्यथी / The Respondent- 2. ITO, Keonjhar Ward, Keonjhar आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, 5. ITAT, Cuttack

3 ITA No.298/CTK/2023 गार्ड पाईऱ / Guard file. 6. सत्यावऩत प्रतत //True Copy// आदेशानुसार/ BY ORDER,

(Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack