SANTOSH SASMAL,PARADEEP vs. DCIT CIRCLE-1(1), CUTTACK
No AI summary yet for this case.
Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: GIRISH AGRAWALWAL
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK , CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER WAL, ACCOUNTANT MEMBER ITA No.176/CTK/2023 Assessment Year : 2015-16 Santosh Santosh Sasmal, Sasmal, At: At: Vs. DCIT, Circle DCIT, Circle -1(1), Atharbanki, Atharbanki, Cuttack Bijayachandrapur, Bijayachandrapur, Paradeep, Paradeep, Dist: Dist: Jagatsinghpur Jagatsinghpur PAN/GIR No. PAN/GIR No.ALUPS 0782 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Sandeep Kumar Jena, Adv Sandeep Kumar Jena, Adv Revenue by : Shri S.C.Mohanty S.C.Mohanty, Sr DR Date of Hearing : 18/07 7/2023 Date of Pronouncement : 18/0 /07/2023 O R D E R Per Bench 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 15.3.2023 in Appeal No. ITBA/NFAC/S/250/2022 ITBA/NFAC/S/250/2022- 23/1050784944 50784944(1) for the assessment year 2015-16.
Shri Sandeep Kumar Jena, ld AR appeared for the assessee and Shri Sandeep Kumar Jena, ld AR appeared for the assessee and Shri Sandeep Kumar Jena, ld AR appeared for the assessee and Sri S.C.Mohanty, ld Sr DR appeared for the revenue. S.C.Mohanty, ld Sr DR appeared for the revenue.
It was submitted by ld AR that the ld CIT( It was submitted by ld AR that the ld CIT(A), NFAC has passed order A), NFAC has passed order exparte without hearing the assessee. It was the submission that the exparte without hearing the assessee. It was the submission that the exparte without hearing the assessee. It was the submission that the
P a g e 1 | 3
ITA No.176/CTK/2023 Assessment Year : 2015-16
assessee could not follow up action under the new faceless appeal scheme as he has no knowledge of operating the computer system. It was the submission that if one more opportunity is granted, the assessee would cooperate the ld CIT(A) for disposal of the appeal.
In reply, ld Sr DR submitted that several opportunities were afforded to the assessee but the assessee did not bother to respond the notices issued by ld CIT(A).
We have considered the rival submissions. The limited grievance of the assessee is against exparte disposal of the appeal by the ld CIT(A), NFAC. It was the submission by the ld AR that proper opportunity of hearing was not granted to the assessee in hearing of the appeal. Perusal of the impugned order shows that six opportunities have been granted to the assessee but in every time, the assessee did not comply to the notices, therefore, ld CIT(A) had no option but to decide the appeal on the basis of material on record. Ld AR undertakes in the Court that if one opportunity is granted, the assessee would cooperate for finalization of the set aside proceedings. Considering the non-compliance made by the assessee before the ld CIT(A), a cost of Rs.1000/- is being levied on the assessee. Subject to the assessee paying the cost of Rs.1,000/- under the head “others” to be paid online and production of the receipt, the issues in this appeal are restored to the file of the CIT(A) for fresh adjudication. At the same time, we also direct the assessee to cooperate the ld CIT(A) in finalization of the P a g e 2 | 3
ITA No.176/CTK/2023 Assessment Year : 2015-16
appellate proceedings. With these observations, the appeal is restored back to the file of the ld CIT(A).
In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 18/07/2023.
Sd/- sd/- (Girish Agrawal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 18/07/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Santosh Sasmal, At: Atharbanki, Bijayachandrapur, Paradeep, Dist: Jagatsinghpur 2. The Respondent: DCIT, Circle -1(1), Cuttack 3. The CIT(A)-NFAC, Delhi 4. Pr.CIT-, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order
Sr.Pvt.secretary ITAT, Cuttack
P a g e 3 | 3
