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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL
Assessment Year : 2018-19 Alok Kumar Sahu, At Alok Kumar Sahu, At-Talmul Vs. ITO, Ward Angul ITO, Ward Angul Sasan, Sasan, PO: PO: Talmul, Talmul, PS: PS: Banarpal, Dist: Angul Banarpal, Dist: Angul PAN/GIR No. No.DOAPS 7433 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri B.R.Pattnaik, CA B.R.Pattnaik, CA 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 CIT(A), NFAC, Delhi dated CIT(A), NFAC, Delhi dated 21.10.2024 in Appeal No. in Appeal No.NFAC/2017- 18/10267898 for the ass for the assessment year 2018-19.
Shri B.R.Pattnaik, B.R.Pattnaik, 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 confirmed the It was submitted by ld AR that the ld CIT(A) has It was submitted by ld AR that the ld CIT(A) has addition made by the Assessing Officer as the assessee addition made by the Assessing Officer as the assessee failed to comply with the notices issued by him. It was the submission that the email with the notices issued by him. It was the submission that the email with the notices issued by him. It was the submission that the email
P a g e 1 | 3 address given in the portal was not operative and, therefore, the notices were not served on the assessee for which, there was non-compliance before the ld CIT(A). It was the submission that even the assessment order was passed u/s.147 r.w.s 144 of the Act due to non-representation by the assessee at the assessment stage. It was the prayer that one more opportunity may be given to the assessee to represent his case before the Assessing Officer and ld AR undertakes in the Bar to comply with the notices and furnish required evidences and details before the AO to substantiate his case.
In reply, ld SR DR has raised serious objection to the request of ld AR of the assessee. It was the submission that several notices were issued to the assessee as is evident from the impugned order and no compliance was made. It was the submission that no fruitful purpose will be served to give another opportunity.
We have considered the rival submissions and perused the record of the case. It is observed that the reason for non-representation before the lower authorities was the communication gap between the Tax consultant and the assessee. The email address given by the assessee was not in operational and the assessee was unable to know the date of communication given by the revenue authorities. Now, ld AR has stated in the Bar that the email address is now operational and the assessee is conscious about his tax matters and also undertakes that the assessee will P a g e 2 | 3 cooperate in the set aside proceedings if the matter is remitted back to the file of the Assessing Officer. In these circumstances, in the interest of justice and give one more opportunity to the assessee to represent his case, the issues in this appeal are restored to the file of the Assessing Officer for fresh adjudication as per law and after providing adequate opportunity of hearing to the assessee.
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 : Alok Kumar Sahu, At- Talmul Sasan, PO: Talmul, PS: Banarpal, Dist: Angul 2. The Respondent: ITO, Ward Angul 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy// By order
Sr.Pvt.Secretary ITAT, Cuttack
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