PITABASS CHHOTRAY,ROUEKELA vs. INCOME TAX OFFICER, ROURKELA
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MANISH AGARWAL
आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक �यायपीठ �यायपीठ,कटक आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक �यायपीठ �यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील संसंसंसं/ITA No.361/CTK/2024 (िनधा�रण िनधा�रण िनधा�रण वष� िनधा�रण वष� वष� / Assessment Year : 2014-2015) वष� Pitabass Chhotray, Vs ITO, Rourkela DS Market, Deogaon, Panposh, Raghunath Palli, Rourkela, Sundargarh PAN No. :AAKPC 8313 Q (अपीलाथ� अपीलाथ� /Appellant) (��यथ� ��यथ� / Respondent) अपीलाथ� अपीलाथ� ��यथ� ��यथ� .. िनधा�रती िनधा�रती क� िनधा�रती िनधा�रती क� क� ओर क� ओर ओर सेसेसेसे /Assessee by ओर : Shri S.K.Hota, Advocate राज राज�व राज राज �व �व क� �व क� क� ओर क� ओर ओर सेसेसेसे /Revenue by ओर : Shri S.C.Mohanty, Sr.DR सुनवाई क� तारीख / Date of Hearing : 24/09/2024 घोषणा क� तारीख/Date of Pronouncement : 24/09/2024 आदेश / O R D E R आदेश आदेश आदेश Per Bench : This is an appeal filed by the assessee against the order dated 15.07.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2024- 25/1066722123(1) for the assessment year 2014-2015. 2. It was submitted by the ld. AR that the ld CIT(A) has passed order ex-parte without hearing the assessee. It was his submission that if one more opportunity is given the assessee would be in a position to cooperate with ld CIT(A) for disposal of the appeal. 3. Ld Sr. DR submitted that enough opportunities had been granted by the ld CIT(A) but the assessee is non-cooperative. 4. We have considered the rival submissions. A perusal of the order of the ld. CIT(A), more specifically in para 4 shows that the assessee has not furnished any documentary evidence to substantiate his claim for the
2 ITA No.361/CTK/2024
year under consideration. This being so, as the documentary evidences
are not being produced before the ld. CIT(A), so as to grant the assessee
one more opportunity of being heard to substantiate his case, the issues
in this appeal are restored to the file of AO for re-adjudication after
granting sufficient opportunity of hearing to the assessee.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/09/2024. Sd/- Sd/- (MANISH AGARWAL) (GEORGE MATHAN) लेखा सद�य/ ACCOUNTANT MEMBER �याियक सद�य �याियक सद�य / JUDICIAL MEMBER �याियक �याियक सद�य सद�य कटक कटक Cuttack; �दनांक Dated 24/09/2024 कटक कटक Prakash Kumar Mishra, Sr.P.S. आदेश आदेश क� आदेश आदेश क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order forwarded to : अ�ेिषत अपीलाथ� / The Appellant- 1. Pitabass Chhotray, DS Market, Deogaon, Panposh, Raghunath Palli, Rourkela, Sundargarh ��यथ� / The Respondent- 2. ITO, Rourkela आयकर आयु�(अपील) / The CIT(A), 3. आयकर आयु� / CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, कटक कटक कटक / DR, ITAT, कटक 5. Cuttack गाड� फाईल / Guard file. 6.
स�यािपत �ित //True Copy// आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार
(Assistant Registrar) आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक/ITAT, Cuttack आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक
