What did the Tribunal hold?

The Tribunal restored the appeal to the file of the Assessing Officer for readjudication. The assessee was directed to furnish all necessary documents and evidence to substantiate their case.

The assessee's appeal was dismissed ex-parte by the first appellate authority due to non-compliance with notices. The assessee's counsel requested another opportunity to present documents and evidence to the Assessing Officer.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the Assessing Officer after failing to comply with notices from the appellate authority.

Sunil Choudhary, Rourkela vs ITO | ITAT Cuttack 2024

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

For Appellant: Shri P.K.Mishra, Adv

For Respondent: Shri S.C.Mohanty, ld Sr DR

Hearing: 28/0Pronounced: 28/0

O R D E R This is an appeal filed by the assessee aga This is an appeal filed by the assessee against the order of the ld nst the order of the ld Addl/JCIT(A)-12, 12, Mumbai, Mumbai, dated 26.4.2024 26.4.2024 in Appeal No.CIT(A),Sambalpur/10013/2016 Sambalpur/10013/2016-17 for the assessment year for the assessment year 2013-14.

Shri P.K.Mishra, P.K.Mishra, ld AR assisted by Kumari Layatmika Nath,intern, The Kumari Layatmika Nath,intern, The Law College, Cuttack Law College, Cuttack appeared for the assessee. Shri S.C.Mohanty the assessee. Shri S.C.Mohanty, ld Sr DR represented on behalf of the revenue. represented on behalf of the revenue.

It was submitted by ld AR that the Ld ADDL/JCIT(A) It was submitted by ld AR that the Ld ADDL/JCIT(A) It was submitted by ld AR that the Ld ADDL/JCIT(A)-12, Mumbai has passed the impugned order exparte as th passed the impugned order exparte as there was no compliance to the ere was no compliance to the notices issued by him. It was his submission that even at the assessment notices issued by him. It was his submission that even at the assessment notices issued by him. It was his submission that even at the assessment

P a g e 1 | 3 Assessment Year : 2013-14 stage, various documents/evidences were not furnished by the assessee, therefore, the assessment was done by making various additions. It was his prayer that if one more opportunity is granted to the assessee, the assessee will cooperate in the set aside assessment proceedings and furnish all the documents and evidence to the satisfaction of the Assessing Officer.

In reply, ld Sr DR supported the orders of lower authorities.

I have considered the rival submissions. A perusal of the impugned order clearly shows that the ld Addl/JCIT(A)-12, Mumbai has issued several notices but the assessee did not file any submission in response on merits of the case. Therefore, the first appellate authority disposed of the appeal on the basis of materials available on record. It was also the submission of ld AR that various documents and evidences could not be furnished before the AO to substantiate his case and prayed for one more opportunity to present his case. Therefore, in the interest of justice, the issues in this appeal are restored to the file of the Assessing Officer for readjudication of the issues on merits after allowing adequate opportunity of being heard to the assessee. The assessee is also directed to furnish all necessary documents and evidences in support of his case before the Assessing Officer. With these directions, the appeal is restored to the file of the Assessing Officer.

P a g e 2 | 3 Assessment Year : 2013-14

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

Order dictated and pronounced in the open court on 28/08/2024.

SUNIL CHOUDHARY,ROURKELA vs. ITO, WARD-1, ROURKELA, ROURKELA

What did the Tribunal hold?

What were the facts?

What were the issues?

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