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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 & 434/CTK/2024 Assessment Year Assessment Years : 2018-19 & 2020-2021 2021 Govindpur Govindpur Service Service Vs. Income Tax Officer, Ward Income Tax Officer, Ward Cooperative ative Society Ltd., Bargarh Srihari Srihari Nagar, Nagar, Gudesira, Bargarh Gudesira, Bargarh PAN/GIR No. No.AAAAG 9068 K (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri S.C.Mohanty, Sr DR : Shri 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
These are These are appeals filed by the assessee against the filed by the assessee against the separate orders of the ld CIT(A), NFAC, Delhi dated of the ld CIT(A), NFAC, Delhi dated 18.9.2024 in Appeal No. in Appeal No.NFAC/2017- 18/10260784 & NFAC/2019 18/10260784 & NFAC/2019-20/10176917 for the assessment year essment years 2018-19 & 2020-2021, respectively. 2021, respectively.
Ld counsel on behalf of the assessee Ld counsel on behalf of the assessee appeared in the Court without in the Court without proper uniform, therefore, his name is not included uniform, therefore, his name is not included in the order. in the order. Shri S.C.Mohanty, Sr. S.C.Mohanty, Sr. DR appeared for the revenue.
P a g e 1 | 3 & 434/CTK/2024 Assessment Years : 2018-19 & 2020-2021
We have heard ld Sr DR. A perusal of the orders of ld CIT(A) clearly shows that the first appellate orders have been passed exparte. Ld CIT(A) had issued three notices, as is evident from the impugned order, however, there was no compliance from the side of the assessee. We also observe that the assessment order for the assessment year 2018-19 has been passed exparte u/s.147 r.w.s 144B of the Act, it proves that the assessee has not provided full details either before the Assessing Officer or before the ld CIT(A). However, for the assessment year 2020-2021, although the assessee has provided part details but has not provided full details before the ld CIT(A). Therefore, in the interest of justice, the issues in both the appeals are restored to the file of the ld CIT(A) for fresh adjudication on merits after providing adequate opportunity of hearing to the assessee. If the ld CIT(A) is of the view that further details are required, notice may be issued to the assessee for clarification as required for adjudication of the issues.
In the result, both the appeals of the assessee stand partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 14/11/2024.