PRASANTA KUMAR PANDA,PHULBANI , ODISHA vs. ITO, PHULBANI WARD, PHULBANI
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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.426 & 432 /CTK/2024 Assessment Years : 2013-14 & 2014-15 Assessment Year 15 Prasand Kumar Panda, Prasand Kumar Panda,Prop. Vs. CIT(A), NFAC, Delhi CIT(A), NFAC, Delhi Lucky Lucky Wine Wine Shop, Shop, Khaj Khaj Uripada, Kandhamal Uripada, Kandhamal PAN/GIR No. No. (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri S.C.Mohanty, Sr DR : Shri S.C.Mohanty, Sr DR Date of Hearing : 11/11/20 2024 Date of Pronouncement : 11/11/20 024 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 4.6.2024 in Appeal No. in Appeal No.NFAC/2012- 13/10293457 and 13/10293457 and NFAC/2013-14/10293458 for the ass for the assessment years 2013-14 7 2014- -15, respectively
None appeared for appeared for the assessee and Shri S.C.Mohanty, Sr. S.C.Mohanty, Sr. DR appeared for the revenue. appeared for the revenue.
We have considered the submission of ld Sr We have considered the submission of ld Sr DR and perused the DR and perused the record of the case. A perusal of the impugned orders clearly show that the record of the case. A perusal of the impugned orders clearly show that the record of the case. A perusal of the impugned orders clearly show that the
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ITA No.426 & 432 /CTK/2024 Assessment Years : 2013-14 & 2014-15
ld CIT(A) has passed the order exparte as the assessee had not complied with several notices issued by the ld CIT (A). It is also noticed that the ld CIT(A) has not considered the issue on merits. Even the assessment orders were passed exparte u/s.144 r.w.s 147 of the Act. Therefore, in the interest of justice, the issues in these appeals are restored to the file of the ld CIT(A) for fresh adjudication on merits after allowing reasonable opportunity of hearing to the assessee.
In the result, appeals of the assessee stand partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 11/11/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 11/11/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The appellant: Prasand Kumar Panda,Prop. Lucky Wine Shop, Khaj Uripada, Kandhamal 2. The Respondent: CIT(A), NFAC, Delhi
DR, ITAT, Cuttack 6. Guard file. //True Copy//
By order
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