SONAM JAIN,KALAHANDI vs. ITO, BHAWANIPATNA WARD, BHAWANIPATNA

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.265/CTK/2023 (ननधाारण वषा / Assessment Year : 2014-2015) Sonam Jain, Vs ITO, Bhawanipatna Ward, W/O: Rakesh Kumar Jain, Bhawanipatna Bhawanipatna, Palace Road, Kalahandi-766001 PAN No. :AMSPJ 8260 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri P.C.Sethi, 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 14.06.2023, passed in ITBA/NFAC/S/250/2023-24/1053723145(1), for the assessment year 2015-2016. 2. It was submitted by the ld. AR that the appeal of the assessee has been dismissed by the ld. CIT(A) for non-representation. It was the submission that the assessee has not received notices issued by the ld. CIT(A). It was the prayer that the assessee may be granted another opportunity to represent its case before the ld. CIT(A). 3. In reply, ld. DR vehemently supported the order of the ld. AO and ld. CIT(A).

2 ITA No.265/CTK/2023 4. We have considered the rival submissions. As it is noticed that the assessee has not been heard for the disposal of the appeal, in the interest of natural justice, the issues in this appeal are restored to the file of the ld. CIT(A) for readjudication after granting the assessee adequate opportunities of being heard. 5. 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. Sonam Jain, W/O: Rakesh Kumar Jain, Bhawanipatna, Palace Road, Kalahandi-766001 प्रत्यथी / The Respondent- 2. ITO, Bhawanipatna Ward, Bhawanipatna 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. सत्यावऩत प्रतत //True Copy// आदेशानुसार/ BY ORDER,

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