ORISSA RUBBER PRODUCT,BALASORE vs. ACIT, CENTRAL CIRCLE, CUTTACK

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ITA 155/CTK/2023Status: HeardITAT Cuttack03 July 2023AY 2019-202 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT restored the appeal to the file of the CIT(A) for re-adjudication. This was done to grant the assessee one more opportunity of being heard, in the interest of justice.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The CIT(A)'s order was passed ex-parte due to non-representation by the assessee. The ITAT noted this was a case of non-representation.

What were the issues?

Whether the CIT(A) order passed ex-parte due to non-representation should be set aside and the matter remanded for fresh adjudication.

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri P.K.Mishra
For Respondent: Shri S.C.Mohanty, Shri S.C.Mohanty, Sr DR
Hearing: 03/07Pronounced: 03/0

O R D E R 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) -2, Bhubaneswar 2, Bhubaneswar dated 30.1.2023 in Appeal No. in Appeal No.Bhubaneswar- 2/10620/2018 2/10620/2018-19 for the assessment year

2.

Shri P.K.Mishra, ld Shri P.K.Mishra, ld AR appeared for the assessee and Shri AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. S.C.Mohanty, ld Sr DR appeared for the revenue.

3.

A perusal of the order of the ld CIT(A) shows that this is the case of A perusal of the order of the ld CIT(A) shows that this is the case of A perusal of the order of the ld CIT(A) shows that this is the case of non-representation. This being so, in the interest of justice, the issues in representation. This being so, in the interest of justice, the issues in representation. This being so, in the interest of justice, the issues in this appeal are r this appeal are restored to the file of the ld CIT(A) for re estored to the file of the ld CIT(A) for re-adjudication after granting the assessee one more opportunity of being heard. granting the assessee one more opportunity of being heard. granting the assessee one more opportunity of being heard.

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4.

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

Order dictated and pronounced in the open court on 03/07/2023.

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