TRILOCAHN MISHRA,KHORDA vs. ITO, KHORDA WARD, KHORDA, KHORDA

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ITA 284/CTK/2024Status: DisposedITAT Cuttack28 August 2024AY 2015-162 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for fresh adjudication. The assessee was directed to cooperate with the CIT(A) to ensure adequate opportunity of being heard.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2013-2014 and 2015-2016. The assessee did not appear for the hearing, and their adjournment application was rejected.

What were the issues?

The primary issue was the non-appearance of the assessee and the subsequent rejection of their adjournment request, leading to the restoration of the case for fresh adjudication.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI MANISH AGARWAL

Hearing: 28/08/2024Pronounced: 28/08/2024

Per Bench : These are the appeals filed by the assessee against the separate orders, both dated 01.05.2024 passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No. ITBA/NFAC/S/250/2024- 25/1064543820(1) & ITBA/NFAC/S/250/2024-25/1064544176(1) for the assessment years 2013-2014 & 2015-2016. 2. None appeared on behalf of the assessee. Shri S.C.Mohanty, Sr. DR appeared on behalf of the Revenue.

3.

Though, the ld. AR did not appear on behalf of the assessee, however, he has filed an adjournment application seeking adjournment on the ground which, in our opinion, is not a plausible one. Accordingly, the adjournment application is rejected and both the appeals of the assessee are heard finally.

4.

A perusal of the impugned order passed by the ld. CIT(A), shows that the notices were issued to the assessee, however, the assessee did not response to the same, neither any reply has been filed by the assessee. Looking to the facts and circumstances of the case, in the interest of justice, we restore the issues to the file of ld. CIT(A) for readjudication afresh after affording adequate opportunity of being heard to the assessee. The assessee is directed to cooperate with the ld. CIT(A) during the readjudication proceedings, positively.

5.

In the result, both appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 28/08/2024. (MANISH AGARWAL) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 28/08/2024 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : अऩीऱाथी / The Appellant-

1.

Trilochan Mishra, PO: Trahi Achyuta Nagar, Khorda प्रत्यथी / The Respondent-

2.

ITO, Khurda Ward, Khurda आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack गार्ड पाईऱ / Guard file. 6. आदेशानुसार/ BY ORDER, सत्यावऩत प्रतत //// (

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