GOLEKH BIHARI JENA,PURI vs. ITO, PURI WARD, PURI, PURI

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ITA 293/CTK/2024Status: HeardITAT Cuttack10 September 2024AY 2014-153 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the quantum appeals to the CIT(A) for readjudication after providing the assessee an opportunity to be heard. The penalty issue will be considered by the CIT(A) after the quantum assessment is decided on merits.

What were the facts?

The assessee filed appeals against orders of the CIT(A) concerning assessment under Section 147 and penalty under Section 271(1)(c) for assessment years 2014-15 and 2015-16. The assessee did not appear before the lower authorities or the Tribunal despite opportunities.

What were the issues?

Whether the assessment and penalty proceedings should be set aside due to the assessee's non-compliance and lack of representation. The primary issue is the proper adjudication of the assessment and penalty after affording the assessee a hearing.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

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

For Respondent: Shri S.C.Mohanty, ld Sr DR
Hearing: 10/0Pronounced: 10/0

.292/CTK/2024 and are the 294/CTK/2024 are the appeals filed by the assessee assessee against the separate orders of the ld CIT(A), NFAC, of the ld CIT(A), NFAC, Delhi dated dated 7.5.2024 in Appeal No.NFAC/2013 2013-14/10116351 and NFAC/2014-15/10116353 for the assessment years 2014 15/10116353 for the assessment years 2014 15/10116353 for the assessment years 2014-15 & 2015-16, in the matter of assessment u/s.147 of the Act. the matter of assessment u/s.147 of the Act.

P a g e 1 | 3 are the appeals filed by the assessee against the separate orders of the ld CIT(A), NFAC, Delhi dated 8.5.2024 in Appeal No.NFAC/2013-14/10147295 and NFAC/2014-15/10110276 for the assessment years 2014-15 & 2015-16, in the matter of penalty levied u/s.271(1)(c) of the Act.

3.

None appeared on behalf of the assessee. Shri S.C.Mohanty, ld Sr DR appeared for the revenue.

4.

A perusal of the orders of the ld CIT(A) in quantum appeals as well as the penalty appeals shows that the assessee has not represented his case despite giving several opportunities. Even the assessment in this case for both the assessment years has been passed u/s.147/144 of the Act and there was no compliance from the side of the assessee. Before us, none appeared despite the notice issued to the assessee. However, in the interest of justice, the issues in the quantum appeals are restored to the file of the ld CIT(A) for readjudication after affording reasonable opportunity of being heard to the assessee. After adjudication the issue of quantum on merit, it will be in the discretion of the CIT(A) to consider the levy of penalty u/s.271(1)(c) of the Act in accordance with law. The assessee is also directed to comply with the notices by the ld CIT(A) during set aside proceedings as file necessary evidences in support of his claim, as deem fit.

P a g e 2 | 3

5.

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

Order dictated and pronounced in the open court on 10/09/2024.

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