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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: GIRISH AGRAWALWAL
IT(ss) A Nos.37 & 38 IT(ss) A Nos.37 & 38/CTK/2023 are the appeals s filed by the assessee against the separate separate orders of the ld CIT(A)-2, Bhubaneswar both 2, Bhubaneswar both dated 30.1.2023 in Appeal No in Appeal Nos.Bhubaneswar-2/10533/2017- -18 and Bhubaneswar- 2/105347/2017 7/2017-18, in the matter of assessment u/s.153A of the Act and in the matter of assessment u/s.153A of the Act and ITA No.96/CTK/2013 is filed by the assessee against the order dated is filed by the assessee against the order dated
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IT(ss)A Nos.37 & 38/CTK/2023 Assessment Years : 2013-14 to 2014- 30.1.2023 of the ld CIT(A)-2, Bhubaneswar for the assessment year 2015- 16.
None appeared for the assessee. However, an adjournment petition dated 19th July, 2023 is placed on record by the counsel for the assessee stating therein that the documents are not received to file the paper book. Perusal of appeal records shows that the appeals can be decided in the absence of the assessee, therefore, we reject the adjournment petition and proceed to dispose off the appeals. Shri Saroj Kumar Mahapatra, ld CIT DR appeared for the revenue
We have considered the submission of ld CIT DR. On perusal of the appellate orders, it is noticed that there were no responses to the notices fixing for hearing from 30.3.2018 to 3.1.2023 by the ld CIT(A). It is also noted that more than eleven opportunities were given to the assessee to present its case before the ld. CIT(A), but the assessee has not availed the same. Even though the assessee acknowledged the receipt of notices fixing the hearing on two occasions, it was submitted by the assessee that either the case is pending before the Settlement Commission or before the Hon’ble High Court and the assessee has not represented his case before the ld. CIT(A). Since there were no explanatory notes or other documents to rebut the findings of the Assessing Officer, the ld. CIT(A) dismissed the appeals filed by the assessee. It is noticed that ld. CIT(A) has reproduced the observation of the Assessing Officer and on the ground that no details P a g e 2 | 4
IT(ss)A Nos.37 & 38/CTK/2023 Assessment Years : 2013-14 to 2014- were furnished by the assessee, the ld CIT(A) has confirmed the action of the Assessing Officer. The effective reasons given by the ld CIT(A) in the impugned orders that no documents were filed by the assessee to substantiate its case. Therefore, to meet the ends of natural justice, we incline to give another opportunity to rebut its case. Consequently, we set aside the exparte orders of the ld. CIT(A) and direct him to decide the issue on merits in accordance with law after considering the material evidences and other details as may be submitted by the assessee before the ld. CIT(A) by giving one more opportunity of being heard to the assessee. The assessee is also directed to furnish complete details before the ld. CIT(A) for adjudicating the issues on merits.
In the result, the appeals filed by the assessee stand partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 19/07/2023.