ROTARY PUBLIC SCHOOL,ANGUL vs. ITO WARD ANGUL, ANGUL

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.286/CTK/2023 (ननधाारण वषा / Assessment Year : 2017-2018) Rotary Public School Angul, Vs ITO, Ward Angul, Angul VIP Road Angul, Angul-759122 PAN No. :AACAR 1936 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 27.07.2023, passed in ITBA/NFAC/S/250/2023-24/1054672129(1), for the assessment year 2017-2018. 2. It was submitted by the ld. AR that the assessee had filed appeal against the order of the AO before the ld. CIT(A). It was the submission that the assessee had not received the notice of hearing from the ld. CIT(A). It was the prayer that the assessee may be granted another opportunity to represent its appeal before the ld. CIT(A). 3. In reply, ld. DR vehemently supported the order of the ld. CIT(A) and submitted that the ld. CIT(A) has adjudicated the issue on merits and there was no reason that issues could be restored to the file of ld. CIT(A)

2 ITA No.286/CTK/2023 as the assessee has not cooperated in the assessment proceedings nor before the ld. CIT(A). 4. We have considered the rival submissions. A perusal of the assessment order shows that substantial opportunity was provided by the AO. The assessee has not complied with the notices and this has resulted in framing the assessment u/s.144 of the Act. A perusal of the order of the ld. CIT(A) shows that notices have been issued to the assessee by the ld. CIT(A) and the assessee has not represented its appeal before the ld. CIT(A). However, in the interest of natural justice and to grant the assessee another chance to correct its actions and comply with the notices issued, the issues in this appeal are restored to the file of the AO for readjudication after granting the assessee adequate opportunity of being heard. The assessee is directed to produce all the material evidence to substantiate its claim before the AO. Should the assessee not cooperate in the assessment proceedings, the liberty is granted to the AO to draw inference as per law. 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.

3 ITA No.286/CTK/2023 आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- 1. Rotary Public School Angul, VIP Road Angul, Angul-759122 प्रत्यथी / The Respondent- 2. ITO, Ward Angul, Angul आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, 5. ITAT, Cuttack आदेशानुसार/ BY ORDER, 6. गार्ड पाईऱ / Guard file. सत्यावऩत प्रतत //True Copy// (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack