DILIP KUMAR JENA,BHUBANESWAR vs DCIT,CIRCLE-1(1), CUTTACK

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

Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL

For Appellant: Shri Tarun Kumar Agarwalla, CA

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

Hearing: 14/11/20Pronounced: 14/11/20

Assessment Year :2016-17 Dilip Dilip Kumar Kumar Jena, Jena, Plot Plot Vs. DCIT, Circle-1(1), 1(1), No.2508, Old Town No.2508, Old Town-2, Lewis Cuttack Road, Bhubaneswar Road, Bhubaneswar PAN/GIR No. No.AGDPJ 2962 K (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Tarun Kumar Agarwalla, CA Tarun Kumar Agarwalla, CA Revenue by : Shri S.C.Mohanty, Sr DR S.C.Mohanty, Sr DR Date of Hearing : 14/11/20 2024 Date of Pronouncement : 14/11/20 024 O R D E R Per Bench This is an This is an appeal filed by the assessee against the order of th appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 6.8.2024 CIT(A), NFAC, Delhi dated 6.8.2024 in Appeal No.NFAC/2015 /2015-16/10250948 for the assessment year essment year 2016-17.

Shri Tarun Kumar Agarwalla, Tarun Kumar Agarwalla, ld AR appeared for the assessee and the assessee and Shri S.C.Mohanty, Sr. S.C.Mohanty, Sr. DR appeared for the revenue.

It was submitted by ld AR that It was submitted by ld AR that the ld CIT(A) has dismissed the 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. Even the ld CIT(A) has not considered the hearing to the assessee. Even the ld CIT(A) has not considered the hearing to the assessee. Even the ld CIT(A) has not considered the P a g e 1 | 3 grounds of appeal

filed by the assessee on merits. It was the further submission that the ld CIT(A) has sent three notices of hearing only on the income tax portal within a period of 19 days without any other mode of communication to the assessee. 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 CIT(A) and substantiate with all evidences in support of his case. Ld Sr DR did not object 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 three opportunities, as is evident from the order of ld CIT(A) at page-2 i.e. on 3.7.24,12.7.24 & 22.7.24 i.e. within a span of 19 days without considering the issue on merits. 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 CIT(A) to allow one more opportunities to the assessee to represent his case with all documents and evidence in support of the case. The ld CIT(A) shall readjudicate the issue after allowing due opportunity of hearing to the assessee. In case, the assessee fails to cooperate in the set aside

P a g e 2 | 3 proceedings, the ld CIT(A) 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 14/11/2024.

Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 14/11/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Dilip Kumar Jena, Plot No.2508, Old Town-2, Lewis Road, Bhubaneswar 2. The Respondent: DCIT, Circle-1(1), Cuttack 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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DILIP KUMAR JENA,BHUBANESWAR vs. DCIT,CIRCLE-1(1), CUTTACK