KALINGA FERRO ISPAT PRIVATE LIMITED,JAJPUR vs. D.C.I.T. CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR

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ITA 116/CTK/2024Status: HeardITAT Cuttack03 September 2024AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal rejected the assessee's adjournment application and restored the appeal to the CIT(A) for readjudication. The CIT(A) was directed to grant adequate opportunity of hearing, with liberty to draw adverse inference if the assessee again failed to cooperate.

What were the facts?

The assessee filed an appeal before the ITAT after the CIT(A) upheld the assessment order due to non-compliance by the assessee. The assessee repeatedly sought adjournments before the ITAT, which were rejected.

What were the issues?

Whether the assessee's repeated requests for adjournment should be granted, and the proper procedure for readjudication of the appeal by the lower appellate authority.

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 Himanshu Bhushan Jena
For Respondent: Shri Sanjay Kumar, CIT
Hearing: 3/9Pronounced: 3/9

Assessment Year : 2016-17 Kalinga Ferro Ispat Private Kalinga Ferro Ispat Private Vs. DCIT, Circle DCIT, Circle-1(1), Limited., Limited., At At-Mandip, PO: Bhubaneswar Bhubaneswar Mahisara, PS: Jenapur, Dist: Mahisara, PS: Jenapur, Dist: Jajpur PAN/GIR No. No.AACCK 5533 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee by Assessee by : S/Shri Himanshu Bhushan Jena Himanshu Bhushan Jena P.K.Mishra, Advs Revenue by : Shri Sanjay Kumar, CIT Sanjay Kumar, CIT DR Date of Hearing : 3/9/ /2024 Date of Pronouncement : 3/9 /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), NFAC, Delhi dated CIT(A), NFAC, Delhi dated 31.1.2024 in Appeal No.CIT(A) CIT(A)-1/10362/2018- 19 for the assessment year for the assessment year 2016-17.

2.

The appeal has been filed on 11.3.2024. The appeal has been The appeal has been filed on 11.3.2024. The appeal has been The appeal has been filed on 11.3.2024. The appeal has been posted multiple times and the adjournment has been sought by ld AR. Even posted multiple times and the adjournment has been sought by ld AR. Even posted multiple times and the adjournment has been sought by ld AR. Even today, ld AR has sought adjournment. AR has sought adjournment. Shri Sanjay Kumar, ld CIT appeared Shri Sanjay Kumar, ld CIT appeared for the revenue. for the revenue.

P a g e 1 | 3

3.

A perusal of the order of the ld CIT(A) shows that in para 5.1 substantial opportunities have been granted to the assessee to substantiate its case. The assessee has not complied with any of the notices issued by ld CIT(A). Consequent to the non-compliance by the assessee, ld CIT(A) has disposed of the appeal of the assessee upholding the assessment order on merits also. In the appeal filed before the Tribunal, the assessee has challenged the issues on merits. In the absence of producing any evidences before the ld CIT(A), it would not be possible for the assessee to produce any evidences before the Tribunal and without documentary evidence, it would be difficult for adjudicating the issue. This being so, in the interest of justice, the adjournment application filed by ld AR is rejected and the issues in this appeals are restored to the file of the ld CIT(A) for readjudication after granting adequate opportunity of hearing to the assessee. Should the assessee not cooperate in the set aside proceedings, liberty is granted to ld CIT(A) to draw adverse inference.

4.

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

Order dictated and pronounced in the open court on 3/9/2024.

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