What did the Tribunal hold?

The Tribunal granted the assessee one more opportunity to substantiate their case before the CIT(A) for readjudication. This was subject to a cost of Rs. 5,000/- to be deposited within 60 days.

The assessee failed to appear before the Assessing Officer and the CIT(A), leading to ex-parte assessment orders. The assessee's counsel requested one more opportunity to present the case due to compelling circumstances.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the tax authorities after failing to appear previously.

Mihir Kumar Behera, Jajpur vs ITO | ITAT Cuttack 2024

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

Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL

For Appellant: Shri Chitta Ranjan Sahoo, Adv

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

Hearing: 14/10/20Pronounced: 14/10/20

This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), CIT(A), NFAC, NFAC, Delhi Delhi dated dated 16.7.2024 in Appeal No.CIT(A),Cuttack/10470/2019 CIT(A),Cuttack/10470/2019-20 for the assessment year for the assessment year 2017-18.

Shri, Chitta Ranjan Sahoo, Chitta Ranjan Sahoo, ld AR appeared for the assessee and Shri the assessee and Shri S.C.Mohanty, Sr. S.C.Mohanty, Sr. DR appeared for the revenue.

P a g e 1 | 3

It was submitted by ld AR that the ld CIT(A) has upheld the additions made by the Assessing Officer on account of non-representation by the assessee. It was the submission that the Assessing Officer has passed the assessment order u/s.144 of the Act as there was no compliance before him. It was his prayer that if one more opportunity is granted, the assessee will cooperate in the set aside proceedings and produce all such documents as required by the ld AO. To this request, ld Sr DR did not have any serious objection.

We have considered the rival submissions. A perusal of the order of ld CIT(A) shows that he has given five opportunities to the assessee to represent his case but there was no response from the side of the assessee, which was compelled to the ld CIT(A) to confirm the assessment order. We also find that the assessment order has been passed expate. Now, ld AR prayed for one more opportunity to substantiate his arguments on the additions as due to some compelling situation, the assessee could not represent the matter before the ld CIT(A). Hence, in the interest of justice, one more opportunity is allowed to the assessee to substantiate his case before the ld CIT(A), who shall pass the order after allowing reasonable opportunity of hearing to the assessee Hence, in the interest of justice, the issues in this appeal are restored to the file of the 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 to be deposited within

P a g e 2 | 3 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 AO. In the event the cost is not paid, the order passed by the ld CIT(A) and that of the AO would stand confirmed.

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

Order dictated and pronounced in the open court on 14/10/2024.

MIHIR KUMAR BEHERA,JAJPUR vs. ITO, JAJPUR

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