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

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.291/CTK/2023 (ननधाारण वषा / Assessment Year : 2015-2016) BS Mining Corporation Pvt. Ltd., Vs ACIT, Circle-1(1), Cuttack At: Joda Basti, Joda, keonjhar-758034 PAN No. :AADCB 5115 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Chitrasen Parida, 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 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).

2 ITA No.291/CTK/2023 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.

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. BS Mining Corporation Pvt. Ltd., At: Joda Basti, Joda, keonjhar-758034 प्रत्यथी / The Respondent- 2. ACIT, Circle-1(1), Cuttack आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. 4. आयकर आयुक्त / CIT ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, 5. ITAT, Cuttack 6. गार्ड पाईऱ / Guard file. सत्यावऩत प्रतत //True Copy// आदेशानुसार/ BY ORDER,

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