SUMANTA KUMAR PRADHAN,KHURDA vs. ITO KHURDA WARD, KHURDA

आयकर अऩीऱीय अधधकरण, “एस.एम.सी” न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अऩीऱ सं/ITA No.102/CTK/2023 (ननधाारण वषा / Assessment Year :2017-2018) Sumanta Kumar Pradhan, Vs ITO Khurda Ward, Khurda S/o: Shri Gatiswar Pradhan, At: Gadadharpur, Sunakera, PO: Banapur, Dist: Khurda PAN No. :APSPP 8719 G (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Himansu Bhusan Jena, Advocate राजस्व की ओर से /Revenue by : Shri S.C. Mohanty, Sr. DR सुनवाई की तारीख / Date of Hearing : 07/06/2023 घोषणा की तारीख/Date of Pronouncement : 07/06/2023 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 24.11.2021 in Appeal No.ITBA/NFAC/S/250/2021-22/1037185913(1) for the assessment year 2017-2018. 2. It was submitted by the ld AR that the assessee is an individual. It was the submission that as the assessee had not received the notice, the assessee had been unable to cooperate in the assessment proceedings. It was also the submission that the assessee did not receive any notice for hearing before the ld.CIT(A). It was submitted that consequently the assessee was also not able to substantiate his claims before the ld. CIT(A). It was the prayer of the ld. AR that the issues in this appeal may be restored to the file of the AO and the assessee would cooperate in the set aside proceedings.

2 ITA No.102/CTK/2023 3. In reply, ld. Sr. DR submitted that the appeal filed by the assessee is belated. It was further submitted that he had no objection to restore the file of the AO for readjudication. 4. Ld. AR, in reply, submitted that there was no delay insofar as the order itself was not served on the assessee and the appeal has been filed within the time on the date of receipt of the order by the assessee. 5. I have considered the rival submissions. Admittedly, the Registry has not identified any delay in filing of this appeal. It is also noticed that the assessee has not represented before the ld. AO. In these circumstances, the issues in this appeal are restored to the file of AO for readjudication after granting the assessee adequate opportunity of being heard. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 07/06/2023. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 07/06/2023 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- 1. Sumanta Kumar Pradhan, S/o: Shri Gatiswar Pradhan, At: Gadadharpur, Sunakera, PO: Banapur, Dist: Khurda प्रत्यथी / The Respondent- 2. ITO Khurda Ward, Khurda आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4.

3 ITA No.102/CTK/2023 ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, 5. ITAT, Cuttack गार्ज पाईऱ / Guard file. 6. सत्यावऩत प्रयत //True Copy// आदेशानुसार/ BY ORDER,

(Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack