SMEC (INDIA) PRIVATE LIMITED,DWARKA, DELHI vs. INCOME TAX OFFICER, BHUBANESWAR

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ITA 202/CTK/2024Status: DisposedITAT Cuttack31 July 2024AY 2020-20212 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for readjudication. The CIT(A) was directed to grant the assessee adequate opportunities to substantiate its claims.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2020-2021. No one appeared on behalf of the assessee before the ITAT, and the assessee had also not complied with notices issued by the CIT(A).

What were the issues?

The primary issue was the non-compliance by the assessee before the lower appellate authority, leading to a lack of adjudication on the merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI MANISH AGARWAL

Hearing: 31/07/2024Pronounced: 31/07/2024

O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 29.02.2024, passed by the Addl./JCIT(A)-2, Office of the CIT(A), Ludhiana, passed in I.T.Appeal No.ITBA/APL/S/250/2023- 24/1061780772(1), for the assessment year 2020-2021.

2.

None appeared on behalf of the assessee. Shri Sanjay Kumar, CIT- DR appeared on behalf of the revenue.

3.

At the outset, a perusal of the para 4 at page 7 of ld. CIT(A)’s order, clearly shows that notices were issued to the assessee by the ld. CIT(A), however, no compliance has been made by the assessee during the appellate proceedings. As no compliance has been made before the ld. CIT(A), therefore, in the interest of justice, the issues in this appeal are 2 restored to the file of the ld. CIT(A) for readjudication after granting the assessee adequate opportunities to substantiate its claim. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 31/07/2024.

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