What did the Tribunal hold?

The Tribunal observed that the CIT(A) had provided opportunities, but the assessee did not respond. In the interest of justice, the Tribunal granted the assessee one more opportunity to present their case and file evidence before the CIT(A).

The assessee's appeal was decided ex-parte by the CIT(A) as the assessee did not appear or file evidence despite multiple opportunities. The assessee contended that proper opportunity was not granted and requested one more chance to present their case and evidence.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex-parte without granting a proper opportunity to the assessee. Whether the assessee should be granted a fresh opportunity to present their case and evidence.

M/S. Shree Shyamjee Constructions… vs ITO | ITAT Cuttack 2023

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

Before: AND RAJESH KUMAR

For Appellant: Shri M.K.Kedia, CA

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

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 9.11.2022 in Appeal No.ITBA ITBA/NFAC/S/250/2022- 23/1047151212(1) 23/1047151212(1) for the assessment year 2015-16.

Shri M.K.Kedia, CA appeared for the assessee and Shri S.C.Mohanty, Shri M.K.Kedia, CA appeared for the assessee and Shri S.C.Mohanty, Shri M.K.Kedia, CA appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. ld Sr DR appeared for the revenue.

It was submitted by ld AR that the ld CIT(A) has passed the It was submitted by ld AR that the ld CIT(A) has passed the It was submitted by ld AR that the ld CIT(A) has passed the impugned order expa impugned order exparte. It was the submission that proper opportunity of It was the submission that proper opportunity of P a g e 1 | 3 Assessment Year : 2015-16 hearing was not granted to the assessee. It was the submission that no evidences were filed before the ld CIT(A). It was the submission that if one more opportunity is allowed, the assessee would furnish all the evidences for disposal of the appeal.

In reply, ld Sr DR submitted that proper opportunities were allowed as is evident from the first appellate order but the assessee remained silent.

We have considered the rival submissions. On perusal of the impugned order, it is observed that the ld CIT(A) has afforded opportunity of hearing on 8.2.2021, 19.10.2021 and 11.10.2022 and the assessee has not responded to the notices. No details were filed by the assessee for considering the issues. Before us, ld AR has prayed that one more opportunity be granted to putforth the case. Therefore, in the interest of justice, we are of the view that the assessee should be allowed one more opportunity to represent its case before the Ld CIT(A) and file the evidences, as he deems necessary, for adjudication of the appeal. Consequently, the appeal is restored back to the file of the ld CIT(A) for fresh adjudication. As the same time, we direct the assessee to respond to the notices to be issued by the ld CIT(A) and cooperate in finalization of the appellate proceedings.

P a g e 2 | 3 Assessment Year : 2015-16

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

Order dictated and pronounced in the open court on 26/06/2023.

Sd/- SD/- (Rajesh Kumar) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 26/06/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : M/s. Shree Shyamjee Constructions Pvt Ltd., AT/PO: Bagdehi,Dist: Jharsuguda 2. The Respondent: ITO, TDS, Sambalpur 3. The CIT(A)-, NFAC, Delhi 4. Pr.CIT-, Sambalpur 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order

Sr.Pvt.secretary ITAT, Cuttack

P a g e 3 | 3

M/S. SHREE SHYAMJEE CONSTRUCTIONS PRIVATE LIMITED,JHARSUGUDA vs. ITO (TDS), SAMBALPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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