ODISHA COOPERATIVE TASSAR AND SILK FEDERATION LIMITED,BHUBANESWAR vs. DCIT CIRCLE 4(1), BHUBANESWAR

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.162/CTK/2022 (ननधाारण वषा / Assessment Year : 2015-2016) Odisha Cooperative Tassar & Silk Vs DCIT, Circle-4(1), Bhubaneswar Federation Limited (SERIFED), Janpath, Sahid Nagar, Bhubaneswar-751007 PAN No. :AAAAO 0169 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue by : Shri Charan Dass, Sr. DR सुनवाई की तारीख / Date of Hearing : 28/11/2023 घोषणा की तारीख/Date of Pronouncement : 28/11/2023 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 30.05.2022, passed in ITBA/NFAC/S/250/2022-23/1043689152(1), for the assessment year 2015-2016. 2. Ld. Sr. DR submitted an adjournment application, however, looking to the facts of the case as also the impugned order is an exparte order, therefore, the Bench proceeded to dispose off the appeal of the assessee. 3. At the time of hearing, it was noticed that a perusal of the order of the ld. CIT(A) shows that the assessee has not responded to various notice issued by the ld. CIT(A) and consequently the ld. CIT(A) has been handicapped in regard to the arguments of the assessee. This being so, in the interest of justice, the issues in this appeal are restored to the file of

2 ITA No.162/CTK/2022 ld. CIT(A) after granting the assessee adequate opportunity of being heard. If the assessee continues to maintain its lackadaisical attitude, liberty is available with the ld. CIT(A) to draw adverse inference. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 28/11/2023.

Sd/- Sd/- (GIRISH AGRAWAL) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 28/11/2023 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- 1. Odisha Cooperative Tassar & Silk Federation Limited (SERIFED), Janpath, Sahid Nagar, Bhubaneswar-751007 प्रत्यथी / The Respondent- 2. DCIT, Circle-4(1), Bhubaneswar r आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack गार्ड पाईऱ / Guard file. 6. आदेशानुसार/ BY ORDER, सत्यावऩत प्रतत //True Copy// (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack