What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and restored the issues to its file for fresh adjudication. The assessee was granted one more opportunity to present their case before the CIT(A).

The assessee filed an appeal against the order of the CIT(A). The assessee did not appear before the CIT(A) despite multiple notices, leading to an ex-parte order. The assessee also did not appear before the ITAT.

What were the issues?

Whether the CIT(A) order passed ex-parte without providing a reasonable opportunity of hearing to the assessee is sustainable. The need to provide a fair chance to the assessee to present their case.

Dillip Kumar Sahoo, Niali vs ITO | ITAT Cuttack 2023

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

For Respondent: Shri S.C.Mohanty, Shri S.C.Mohanty, Sr DR

Hearing: 14/08Pronounced: 14/0

This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi , NFAC, Delhi dated 28.3.2023 in Appeal No.ITBA/NFAC/S/250/2022 ITBA/NFAC/S/250/2022- 23/1051477399 7399(1) for the assessment year 2014-15.

None appeared for the assessee and Shri S.C.Mohanty, ld Sr DR None appeared for the assessee and Shri S.C.Mohanty, ld Sr DR None appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. appeared for the revenue.

I have heard ld Sr. DR. A perusal of the impugned order clearly have heard ld Sr. DR. A perusal of the impugned order clearly have heard ld Sr. DR. A perusal of the impugned order clearly shows that the ld CIT(A) has passed the order exparte shows that the ld CIT(A) has passed the order exparte shows that the ld CIT(A) has passed the order exparte as the assessee did not respond the notice t respond the notices of hearing, as is evident from the order of the , as is evident from the order of the P a g e 1 | 3 CIT(A) i.e. on 27.1.2021, 11.1.2022, 15.6.2022, 7.11.2022 and 11.1.2023. Further, the ld CIT(A) has not passed the order on merits. Even before the Tribunal, the assessee has not appeared to putforth its grievances. However, in the interest of natural justice and fair play, I consider it reasonable to provide one more opportunity to the assessee to represent his case before the ld. CIT and accordingly, I set aside the order of the ld CIT(A) and restore the issues to his file to decide afresh as per law after providing a reasonable opportunity of being heard to the assessee. Simultaneously, I direct the assessee to appear before the ld CIT(A) and furnish the relevant documents and materials, as he deems necessary for proper adjudication of the appeal. If the assessee fails to appear before the ld CIT(A), the ld CIT(A) is at liberty to dispose of the appeal on merits.

In the result, appeal of the assessee stands partly allowed for statistical purposes.

Order dictated and pronounced in the open court on 14/08/2023.

Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 14/08/2023 B.K.Parida, SPS (OS)

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DILLIP KUMAR SAHOO,NIALI vs. ITO PARADEEP WARD, PARADEEP

What did the Tribunal hold?

What were the facts?

What were the issues?

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