AMOGH CLASSES PRIVATE LIMITED,BHUBANESWAR vs. ITO,WARD-1(1), BHUBANESWAR

PDF · subscribers
ITA 326/CTK/2024Status: DisposedITAT Cuttack30 August 2024AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the orders of the CIT(A) and remitted the matters back for fresh adjudication, granting the assessee one more opportunity to be heard. This was subject to a cost of Rs. 5,000 per appeal.

What were the facts?

The assessee's appeals before the CIT(A) were dismissed ex-parte due to non-representation. The assessee's counsel requested one more opportunity to present the case with supporting documents.

What were the issues?

Whether the CIT(A) erred in dismissing the appeals ex-parte without granting sufficient opportunity to the assessee, and whether a fresh opportunity should be granted.

Which sections of the Income-tax Act were involved?

Section 271AAC1,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,

Before: MANISH AGARWAL

For Appellant: Shri Chitta Ranjan Panda, CA
For Respondent: Shri S.C.Mohanty, Sr
Hearing: 30/8Pronounced: 30/8

O R D E R Per Bench These are These are appeals filed by the assessee against the filed by the assessee against the separate orders of the ld CIT(A), NFAC, Delhi he ld CIT(A), NFAC, Delhi for the assessment year for the assessment years 2014-15 & 2017- 18.

2.

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

P a g e 1 | 4

1.

ITA No.315/CTK/2024: Assessment Year :2017-18 Assessment Year :2014-15 Assessment Year :2014-15 ITA No.319/CTK/2024: Assessment Year :2017- Assessment Year :2017-18 for A.Y. 2017-18 is against the order of the ld CIT(A), NFAC, Delhi dated 20.3.2024 in the matter of penalty u/s.271AAC1 and for A.Y. 2014-15 is against the order of the ld CIT(A), NFAC, Delhi dated 29.5.2024 in the matter of assessment u/s.147 r.w.s 144 of the Act. ITA No.317/CTK/2024 for the assessment year 2014-15 is against the order of the ld CIT(A),NFAC, Delhi dated 29.5.2024 in the matter of penalty u/s.271(1)(c) of the Act.

4.

It was submitted by ld AR that in all the appeals, as there was no representation on behalf of the assessee, the ld CIT(A) had passed the order exparte. It was his prayer that if one more opportunity is granted, the assessee will cooperate in the set aside proceedings by filing necessary documents and evidence in support of its case.

5.

In reply, ld Sr DR supported the orders of the ld CIT(A).

6.

We have considered the rival submissions. On perusal of the impugned orders of the ld CIT(A) clearly show that as there was no representation from the side of the assessee in response to the notices issued, therefore, the ld CIT(A) had no other option but to dismiss the appeals. Now before us, ld AR prayed to allow one more opportunity to present its case before the ld CIT(A) with documentary evidences. Therefore, in the interest of justice, we set aside the orders of the ld CIT(A)

P a g e 2 | 4

1.

ITA No.315/CTK/2024: Assessment Year :2017-18 Assessment Year :2014-15 Assessment Year :2014-15 ITA No.319/CTK/2024: Assessment Year :2017- Assessment Year :2017-18 in the respective assessment years and remit the matter back to the file of ld CIT (A) to give one more opportunity and readjudicate the issue after affording reasonable opportunities of hearing to the assessee, subject to cost of Rs.5,000/- (Rupees five thousand only) in each of the appeals to be deposited within 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 CIT(A) when the appeal is posted for hearing. In the event the cost is not paid, the order passed by the ld CIT(A) and that of the AO would stand confirmed.

7.

This appeal filed by the assessee is duplicate to in the matter of assessment u/s.147/144 of the Act against the order of the ld CIT(A), NFAC, Delhi order dated 20.3.2024 for the assessment year 2017-18. In view of above, same is dismissed as infructuous.

8.

In the result, appeals in ITA No.317/CTK/24 and ITA No.319/CTK/2024 of the assessee stand partly allowed for statistical purposes and ITA No.319/CTK/24 is dismissed.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →