M/S. KANAK JEWELLERY,KEONJHAR vs. DCIT 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.64/CTK/2023 (ननधाारण वषा / Assessment Year : 2017-2018) M/s Kanak Jewellery, Vs DCIT, Circle-1(1), Cuttack At: BS Mall Pabitradiha, NH-49, Keonjhargarh, Dist : Keonjhar-758001 PAN No. :AAPFK 6063 J (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Bivash Ranjan Panda & Shri Satyajit Nanda, Advocates 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)-2, Bhubaneswar, dated 23.12.2022, passed in I.T.Appeal No.Cuttack/11029/2019-20 for the assessment year 2017-2018. 2. At the outset, ld. Sr. DR submitted an adjournment application, however, looking to the facts of the case as also the impugned order is an ex-parte order, therefore, the Bench proceeded to dispose off the appeal of the assessee. 3. The appeal of the assessee is barred by 13 days. In this regard, ld. AR has filed condonation petition stating sufficient reasons for condoantion of delay. Ld. DR did not raise any serious objection. In view

2 ITA No.64/CTK/2023 of the above, we condone the delay in filing the present appeal and the appeal of the assessee is disposed off accordingly. 4. 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. AO. 5. 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 no reason that issues to be restored to the file of ld. CIT(A) as the assessee has not cooperated in the assessment proceedings nor before the ld. CIT(A). 6. We have considered the rival submissions. A perusal of para 4.3 of the order of the ld. CIT(A) shows that the assessee could not file any documentary evidence before the AO. Even before the ld. CIT(A) the assessee could not substantiate its claim by bringing any cogent material on record. However, the ld. AR has filed now before the Tribunal at the time of hearing the documents are required by the ld. AO and ld. CIT(A) during the course of assessment proceedings as well as the appellate proceedings. In view of the above, 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

3 ITA No.64/CTK/2023 being heard. Should the assessee not cooperate in the assessment proceedings, the liberty is granted to the AO to draw inference as per law. 7. 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 : 1. अऩीऱाथी / The Appellant- M/s Kanak Jewellery, At: BS Mall Pabitradiha, NH-49, Keonjhargarh, Dist : Keonjhar-758001 प्रत्यथी / The Respondent- 2. DCIT, Circle-1(1), Cuttack आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack आदेशानुसार/ BY ORDER, गार्ड पाईऱ / Guard file. 6. सत्यावऩत प्रतत //True Copy// (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack