BS MINING CORPORATION PRIVATE LIMITED,JODA vs. ASSTT.CIT, CIRCLE-1(1), CUTTACK

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ITA 291/CTK/2023Status: DisposedITAT Cuttack28 November 2023AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal noted that the assessee claimed non-receipt of notices, and the CIT(A) order lacked a decision on merits. Therefore, the case was restored to the CIT(A) for readjudication.

What were the facts?

The assessee appealed against the CIT(A) order for AY 2015-2016. The assessee claimed they did not receive hearing notices from the CIT(A). The CIT(A) order did not decide the case on merits.

What were the issues?

Whether the assessee was denied a proper opportunity of hearing by the CIT(A) and if the appeal should be decided on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI GIRISH AGRAWAL

Hearing: 28/11/2023Pronounced: 28/11/2023

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 08.08.2023, passed in ITBA/NFAC/S/250/2023-24/1054940060(1), for the assessment year 2015-2016.

2.

It was submitted by the ld. AR that the assessee has not received the notice for hearing, which has been mentioned by the ld. CIT(A) in para 5 that “notices of hearing have been issued”. It was the submission that the assessee may be granted another opportunity for representing its appeal before the ld.CIT(A).

3.

Ld. Sr. DR vehemently supported the orders of the ld. AO and ld. CIT(A).

4.

We have considered the rival submission. A perusal of the order of the ld. CIT(A) shows that five opportunities have been granted to the assessee. However, admittedly, the assessee has specifically mentioned that he has not received the notice. A perusal of the order of the ld. CIT(A) also shows that no decision on merits has been taken by the ld. CIT(A). In these circumstances, in the interest of justice, issues in this appeal are restored to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of hearing.

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.

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