SANDEEP KUMAR DEY,BHUBANESWAR vs. DCIT, CIRCLE 1(1) BHUBANESWAR, BHUBANSWAR
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MANISH AGARWAL
Per Bench : This is an appeal filed by the assessee against the order dated 21.03.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, passed in I.T.Appeal No.ITBA/NFAC/S/250/2023- 24/1063083129(1), for the assessment year 2017-2018. 2. Ld. AR submitted that during the course of assessment proceedings, the AO asked the assessee certain details regarding his claim, however, the assessee could not submit the documentary evidence before the AO, resulting into making additions on account of unexplained cash deposits and on account of receipts. Ld. AR submitted that the assessee before the ld. CIT(A) has filed statement of facts along with grounds of appeal but the ld. CIT(A) without considering the same dismissed the appeal of the assessee. Therefore, the ld. AR prayed that 2 one more opportunity may be provided to the assessee to represent its case and substantiate its claim before the AO.
In reply, ld. Sr. DR vehemently supported the orders of the ld. CIT(A) and the ld. AO. It was the submission that restoring the matter to the file of AO would be, in fact, giving the assessee a second round which should not be granted.
We have considered the rival submissions. A perusal of the assessment order clearly shows that the assessee could not furnish the details as asked for by the AO during the course of assessment proceedings. Further on perusal of the order of the ld. CIT(A), 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 either of the authorities below, therefore, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication after granting the assessee adequate opportunities to substantiate its claim.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/07/2024. (GEORGE MATHAN) (MANISH AGARWAL) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 24/07/2024 Prakash Kumar Mishra, Sr.P.S.
3 आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : अऩीऱाथी / The Appellant-
Sandeep Kumar Dey Type-III/4, Block-22, Bani Vihar Bhubaneswar, District : Khordha प्रत्यथी / The Respondent-
DCIT, Circle-1(1), Bhubaneswar आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR,
ITAT, Cuttack गार्ड पाईऱ / Guard file. 6. सत्यावऩत प्रतत ////
आदेशानुसार/ BY ORDER,
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