SIDHARTH CONSTRUCTION AND TRADING PVT. LTD,CUTTACK vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(1), CUTTACK

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ITA 382/CTK/2024Status: DisposedITAT Cuttack24 October 2024AY 2013-144 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the appeals to the file of the CIT(A) for readjudication, subject to the assessee paying a cost of Rs. 5,000 per appeal. This was done in the interest of justice, allowing the assessee a further opportunity to present their case.

What were the facts?

The assessee's appeals were dismissed by the CIT(A) for non-compliance with multiple notices. The assessee argued that they were not given a reasonable opportunity of hearing and promised to cooperate if given another chance.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeals without affording a reasonable opportunity of hearing, and if a further opportunity should be granted to the assessee.

Which sections of the Income-tax Act were involved?

Not specified

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 K.K.Bal, Adv
For Respondent: Shri S.C.Mohanty, Sr DR
Hearing: 24/10/20Pronounced: 24/10/20

Heard together (5 matters)

ITA No.383/CTK/2024
ITA No.384/CTK/2024
ITA No.385/CTK/2024
ITA No.386/CTK/2024
ITA No.38 /CTK/2024

Read from the judgment's own cause title. This page is filed under one of them.

1.

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 24.7.2024 in Appeal No. in Appeal No.NFAC/2012- 13/10145886, No.CIT(A),Cuttack/10221/2015-16, 16, No.CIT(A), No.CIT(A), Cuttack./10429/2017 Cuttack./10429/2017-18, No.CIT(A), Cuttack/10366/2018 , No.CIT(A), Cuttack/10366/2018-19 and No.

P a g e 1 | 4 Assessment Year :2013-14 Assessment Year :2012-13 Assessment Year :2015-16 ITA No.385/CTK/2024: Assessment Year :2016-17 ITA No.386/CTK/2024: Assessment Year :2017-18 NFAC/2016-17/10058996 for the assessment years 2023-14,2012-13, 2015- 16, 2016-17 & 2017-18, respectively.

2.

Shri K.K.Bal, ld AR appeared for the assessee and Shri S.C.M ohanty, ld Sr. DR appeared for the revenue.

3.

It was submitted by ld AR that the ld CIT(A) has dismissed the appeals without affording reasonable opportunity of hearing to the assessee. It was the submission that if one more opportunity is granted, the assessee will cooperate in the set aside proceedings and furnish all the evidences/documents required for the adjudication of the appeals.

4.

In reply, ld Sr. DR vehemently opposed the prayer of ld AR of the assessee. It was submitted that even after affording various opportunities given by the ld CIT(A), the assessee has not bothered to comply with the notices and furnish any documents, therefore, the ld CIT(A) was compelled to dismiss the appeals of the assessee.

5.

We have considered the rival submissions. A perusal of the impugned orders clearly show that the ld CIT(A) has afforded five opportunities, as is evident from the impugned order and the assessee has failed to comply with the same. It was in this backdrop that the ld CIT(A) opined that non-compliance of the notices reflects complete disregard to the proceedings and the assessee does not deserve any relief and accordingly, dismissed the appeals. Now before us, ld AR undertakes that if one more

P a g e 2 | 4 Assessment Year :2013-14 Assessment Year :2012-13 Assessment Year :2015-16 ITA No.385/CTK/2024: Assessment Year :2016-17 ITA No.386/CTK/2024: Assessment Year :2017-18 opportunity is given, the assessee will comply with the notices and furnish all the required documents as are required for disposal of the appeals. Hence, in the interest of justice, the issues in these appeals are restored to the file of the ld CIT(A) for readjudication after providing adequate opportunity of hearing to the assessee subject to cost of Rs.5,000/- (Rupees five thousand only) in each appeal to be deposited within 60 days from the date of this order under the head “others” in ITNS challan 280 in the Account No.500 and same is to be filed before the ld CIT(A). In the event the cost is not paid, the orders passed by the ld CIT(A) and that of the AO would stand confirmed.

6.

In the result, appeals of the assessee stand partly allowed for statistical purposes.

Order dictated and pronounced in the open court on 24/10/2024.

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