PANCHANAN SANDHIBIGRAHA,JAJPUR vs. ITO,WARD JAJPUR, BHUBANESWAR
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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA No.415/CTK/2024 Assessment Year : 2017-18 Panchanan Panchanan Sandhibigraha, Sandhibigraha, Vs. ITO, Ward Jajpur, ITO, Ward Jajpur, Belampur, elampur, Jajpur J Town, Odisha PAN/GIR No. No.AGVPS 3190 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Natabar Panda, Adv , Adv Revenue by : Shri S.C.Mohanty, Sr DR : Shri S.C.Mohanty, Sr DR Date of Hearing : 11/12/20 2024 Date of Pronouncement : 11/12/20 024 O R D E R Per Bench This is an This is an appeal filed by the assessee against the order of the ld appeal filed by the assessee against the order of the ld A ddl /JCIT ( A) CIT( A ) -7, M um bai dat ed 5 . 8. 202 4 i n A pp eal N o. in A pp eal N o. CUT(A),Cuttack/10687/2019 CUT(A),Cuttack/10687/2019-20 for the assessment year essment year 2017-18.
Shri Natabar Panda Natabar Panda, ld AR appeared for the assessee and Shri the assessee and Shri S.C.Mohanty, Sr. Sr. DR appeared for the revenue.
It was submitted by ld AR that the ld CIT(A) has dismissed the It was submitted by ld AR that the ld CIT(A) has dismissed the It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee exparte appeal of the assessee exparte without affording reasonable opportunity of without affording reasonable opportunity of hearing to the assessee. It was the further submission that the assessee hearing to the assessee. It was the further submission that the hearing to the assessee. It was the further submission that the
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had furnished the compliance to the ld CIT(A) but the same was not the effective compliance. It was the submission that even the assessment was completed by the AO u/s.144 of the Act as there was no compliance before the AO. It was the prayer of ld AR that if one more opportunity is granted, the assessee would be in a position to represent his case before the ld AO and substantiate with all evidences in support of his case. Ld Sr DR has raised serious objection to the request of ld AR of the assessee. 4. We have considered the rival submissions. A perusal of the order of ld CIT(A) clearly shows that the ld CIT(A) has provided four opportunities, as is evident from the order of ld CIT(A) at page-3 i.e. on 15.1.2021, 31.1.2024, 16.7.2024 and 22.7.2024 and the assessee has responded to the notice issued on 22.7.2024. However, no effective response and all the required evidences were produced. We also observe that the Assessing Officer has passed the assessment order u/s.144 of the Act as there was no compliance before him by the assessee. Before us, ld AR has prayed for one more opportunity. We also observe that the assessee has not provided any details in support of his case before the Assessing Officer and also ld CIT(A). Hence, in the interest of justice, the issues in this appeal are restored to the file of the ld AO to allow one more opportunities to the assessee to represent his case with all documents and evidence in support of the case. The ld AO shall readjudicate the issue after allowing due opportunity of hearing to the assessee. In case, the assessee fails to
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cooperate in the set aside proceedings, the ld AO is at liberty to pass the order as per law on merits.
In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 11/12/2024.
SD/- SD/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 11/12/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Panchanan Sandhibigraha, Belampur, jajpur Town, Odisha 2. The Respondent: ITO, Ward Jajpur, 3. The Addl/JCIT(A)-7, Mumbai 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy// By order
Sr.Pvt.Secretary ITAT, Cuttack
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