ABDUL ALAM,ROURKELA vs. ACIT CIRCLE, ROURKELA

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ITA 115/CTK/2024Status: HeardITAT Cuttack04 September 2024AY 2017-20183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the Assessing Officer for readjudication. This was done to grant the assessee adequate opportunity to present all evidence, considering the circumstances.

What were the facts?

The assessee contended that the Assessing Officer did not provide adequate opportunities to submit evidence explaining cash deposits. The assessee also raised additional grounds before the CIT(A) which were not admitted.

What were the issues?

Whether the assessee was denied adequate opportunity to produce evidence before the Assessing Officer and CIT(A) regarding cash deposits.

AI-generated summary — verify with the full judgment below

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

Before: MANISH AGARWAL

For Appellant: Shri Saswat Acharya & Abhijit Agarwal, Advs
For Respondent: Shri S.C.Mohanty, Sr
Hearing: 4/9Pronounced: 4/9

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 JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2017-18 Abdul Alam, Hotel Chandra Abdul Alam, Hotel Chandra Vs. ACIT, Circle, Rourkela ACIT, Circle, Rourkela Loak Loak Gali, Gali, Main Main Road, Road, Rourkela PAN/GIR No. No.AAOPA 1244 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee by Assessee by : Shri Saswat Acharya & Abhijit Agarwal, Advs Saswat Acharya & Abhijit Agarwal, Advs Revenue by : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr DR Date of Hearing : 4/9/ /2024 Date of Pronouncement : 4/9 /9/2024 O R D E R Per Bench

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 11.1.2024 11.1.2024 in in Appeal Appeal No.CIT(A), No.CIT(A), Sambalpur/10301/2019 /10301/2019-20 for the assessment year 2017 2017-18.

2.

Shri Saswat Acharya & Abhijit Agarwal, ld AR appeared for the Shri Saswat Acharya & Abhijit Agarwal, ld AR appeared for the Shri Saswat Acharya & Abhijit Agarwal, ld AR appeared for the assessee assisted by Ms Monalisa Samanta, intern ‘The Law College” assessee assisted by Ms Monalisa Samanta, intern ‘The Law College” assessee assisted by Ms Monalisa Samanta, intern ‘The Law College” and Shri S.C.Mohanty, Sr. S.C.Mohanty, Sr. DR assisted by Ms Sibani Subhasmita Muduli assisted by Ms Sibani Subhasmita Muduli, intern ‘The Law College, Cuttack’ ‘The Law College, Cuttack’ appeared for the revenue.

P a g e 1 | 3 Assessment Year : 2017-18

3.

It was submitted by ld AR that adequate number of opportunities had not been granted to the assessee by the Assessing Officer for production of all the evidences to explain the cash deposit in the bank account. It was the submission that even before the ld CIT(A) additional ground had been raised and same was not admitted. It was the prayer that if the issues are restored to the file of the Assessing Officer then the assessee would be able to produce all the evidences before the Assessing Officer in the course of set aside proceedings.

4.

In reply, ld Sr DR did not have any serious objection. It was, however, the submission that number of opportunities had been given to the assessee and the assessee not cooperating should be viewed seriously.

5.

We have considered the rival submissions. A perusal of the assessment order in the present case clearly shows that there are discrepancies which have not been pointed out by the Assessing Officer, for which, evidences have been produced by the assessee. A perusal of the order of the ld CIT(A) shows that there has been attempt by the assessee to produce evidences before the ld CIT(A) as also fresh additional evidences, which have not been accepted by the ld CIT(A). This being so, in the interest of justice, the issues in this appeal are restored to the file of the Assessing Officer for readjudication after granting adequate opportunity of hearing to the assessee.

P a g e 2 | 3 Assessment Year : 2017-18

6.

In the result, appeal of the assessee stands partly allowed for statistical purposes.

Order dictated and pronounced in the open court on 4/9/2024.

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