PRAKASH KUMAR KHUNTIA,JAJPUR vs. ITO, WARD, JAJPUR

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ITA 459/CTK/2024Status: DisposedITAT Cuttack25 November 2024AY 2018-192 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee was not provided with sufficient opportunities to be heard and that the CIT(A) dismissed the appeal without considering the merits. Therefore, the matter was restored to the Assessing Officer.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-compliance with notices and failure to provide submissions. The assessment order was passed under Section 147 read with Section 144B of the Income Tax Act, 1961.

What were the issues?

Whether the assessee was provided with adequate opportunities of being heard before the dismissal of the appeal by the CIT(A) and whether the appeal was decided on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

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

Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL

For Appellant: Shri P.R.Mohanty, Adv
For Respondent: Shri S.C.Mohanty, Sr DR, Shri S.C.Mohanty, Sr DR
Hearing: 25/11/20Pronounced: 25/11/20

Assessment Year : 2018-19 Prakash Prakash Kumar Kumar Khuntia, Khuntia, Vs. Income Tax Officer, Ward Income Tax Officer, Ward At/PO¨Bandalo, At/PO¨Bandalo, PS: PS: Jajpur, Near Near Town Town Hall, Hall, Chihatia, Dist: Jajpur Chihatia, Dist: Jajpur Dala, Jajpur Road, Jajpur Dala, Jajpur Road, Jajpur PAN/GIR No. No.EUPPS 4067 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.R.Mohanty, Adv Adv Revenue by : Shri S.C.Mohanty, Sr DR : Shri S.C.Mohanty, Sr DR Date of Hearing : 25/11/20 2024 Date of Pronouncement : 25/11/20 024 O R D E R Per Bench This is an This is an appeal filed by the assessee against the order of the appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated ), NFAC, Delhi dated 4.6.2024 in Appeal No.CIT(A), in Appeal No.CIT(A),NFAC/2017- 18/10293330 for the ass for the assessment year 2018-19.

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

2.

The assessee has raised following grounds: The assessee has raised following grounds:

“1.For that, For that, the assessment order passed U/s 147 r.w.s. 144 d U/s 147 r.w.s. 144 r.w.s. 144B r.w.s. 144B of the 1.T. Act, 1961, by NFAC, Delhi on of the 1.T. Act, 1961, by NFAC, Delhi on P a g e 1 | 4

5.

Reiterating the grounds of appeal, ld AR submitted that the ld CIT(A) has dismissed the appeal of the assessee without providing sufficient opportunity of being heard to the assessee, which is against the principles of natural justice. Ld AR submitted that the Assessing Officer has also passed the assessment order u/s.147 r.w.s 144 read with section 144B of the Act. He prayed that the matter be restored to the file of the Assessing Officer and the assessee undertakes to represent his case before the Assessing Officer.

6. In reply, ld Sr DR submitted that sufficient opportunities have been provided by the AO and ld CIT(A) but the assessee has failed to comply with the notices.

7.

We have considered the rival submissions. A perusal of the impugned order clearly shows that four notices have been sent to the assessee but there was no response from the side of the assessee and the ld CIT(A) has not responded to the same, for which, ld CIT(A) has compelled to dismiss the appeal. It is also observed that the assessment order has been passed u/s.144 of the Act as the assessee did not furnish any documentary evidences. It is also observed that the ld CIT(A) has recorded that the assessee failed to make any submissions in support of the grounds of appeal and simply dismissed the appeal without considering the issue on merits. In view of above, we are of the view that the assessee has not been provided sufficient opportunities and there was no discussion P a g e 3 | 4

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