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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: MANISH AGARWAL
Assessment Year : 2017-18 Mahendra Mahendra Highway Highway Vs. Income Tax Officer Income Tax Officer-2(3), Enterprises, Enterprises, Naya Naya Sarak, Sarak, Cuttack Cuttack-753002 753002 PAN/GIR No. No.AAEFM 7925 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri S.S.Ali, Adv S.S.Ali, Adv Revenue by : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr DR Date of Hearing : 27/8 8/2024 Date of Pronouncement : 27/8 /8/2024 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 15.3.2024 15.3.2024 in in Appeal Appeal No.CIT(A),Cuttack/10566/2019 No.CIT(A),Cuttack/10566/2019-20 for the assessment year for the assessment year 2017-18.
Shri S.S.Ali, S.S.Ali, ld AR appeared for the assessee and Shri the assessee and Shri S.C.Mohanty, Sr. DR appeared for the revenue. DR appeared for the revenue.
Ld A.R. of Ld A.R. of the assessee has not filed his V the assessee has not filed his Vakalatanama and an adjournment application has been filed, which reads as follows: adjournment application has been filed, which reads as follows: adjournment application has been filed, which reads as follows:
P a g e 1 | 3 “1. That your honour has been pleased to take up the above mentioned matter for hearing of the appeal on 27.8.2024.
2. That, we have not received necessary documents from the party and it will be difficult on our part to appear before your honour without documents. Prayer It is therefore, prayed that your honour may be kind enough to adjourn the case to last week of September 2024 or to any other date suitable to your honour. And for this act of your kindness the appellant as in duty bound shall every pray.”
No reasons have been given in the adjournment application. Consequently, the adjournment application is rejected and the appeal disposed off. A perusal of the orders of lower authorities being the ld CIT(A) and the Assessing Officer shows that the assessment order is an exparte assessment order insofar as no evidences have been produced before the ld Assessing Officer. A perusal of the order of the ld CIT(A) also shows that same is also exparte. This being so, in the interest of justice, the issues in this appeal are restored to file of the Assessing Officer for readjudication after granting reasonable opportunity of being heard.
In the result, appeal of the assessee stands partly allowed for statistical purposes.