BIRAT CHANDRA DAGARA,RAIRANGPUR vs. ACIT, BALASORE CIRCLE, BALASORE, BALASORE
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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: MANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA No.349/CTK/2023 Assessment Year : 2015-16 Birat Chandra Dagara, Ward Birat Chandra Dagara, Ward Vs. ACIT, Balasore Circle, ACIT, Balasore Circle, No.15, At/PO: Rairangpur, No.15, At/PO: Rairangpur, Balasore Bamanghaty, Bamanghaty, Dist: Dist: Mayurbhanj Mayurbhanj PAN/GIR No PAN/GIR No.AECPD 7343 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.K.Mishrra, P.K.Mishrra, Adv Revenue by : Shri S.C.Mohanty Shri S.C.Mohanty, Sr DR Date of Hearing : 22/0 07/2024 Date of Pronouncement : 22/0 /07/2024 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 28.8.2023 in Appeal No. CIT(A),Cuttack/10232/2017 A),Cuttack/10232/2017-18 for the assessment year for the assessment year 2015-16.
Shri P.K.Mishra. P.K.Mishra. ld AR appeared for the assessee and Shri the assessee and Shri S.C.Mohanty, Sr. S.C.Mohanty, Sr. DR appeared for the revenue.
It was submitted by ld AR that the ld CIT(A) has dismissed the It was submitted by ld AR that the ld CIT(A) has dismissed the It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee appeal of the assessee exparte without giving adequate opportunity of exparte without giving adequate opportunity of
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hearing to the assessee. It was his submission that even the Assessing Officer has passed the assessment order on the basis of part submission by the assessee in respect of the claim. He submitted that the expenditures claimed are genuine and the books of account are duly maintained. The books of accounts are produced before the Assessing officer but the Assessing Officer without specifying that which expenses are not verifiable simply disallowed the part of the expenditure on percentage basis. It was his submission that the assessee is in a position to explain each and every expenditure before the Assessing Officer, if the matter is restored back to the file of the Assessing Officer.
In reply, ld Sr DR supported the order of the AO and ld CIT(A).
We have considered the rival submissions. A perusal of the impugned order clearly shows that the ld CIT(A) has given multiple opportunities to the assessee to present his case with documentary evidence but the assessee has failed to do so. A perusal of assessment order also clearly shows that even though the assessee has furnished ledger copies towards the labour expenses incurred by the assessee but the business necessity of such expenses were not wholly proved in the absence of full details in support of the claim. Now, the ld AR undertakes at the Bar that the assessee is in a position to explain each and every expenditure before the Assessing Officer. In view of above, in the interest of justice, the issues are restored to the file of the Assessing officer for fresh adjudication P a g e 2 | 3
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after allowing adequate opportunity of hearing to the assessee.. The assessee is also directed to furnish the documentary evidences, as deem fit, to substantiate its claim before the Assessing Officer, failing which, the Assessing Officer is at liberty to adjudicate the issue afresh as per law. With these directions, the issues are restored to the file of the Assessing Officer.
In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 22/07/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 22/07/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Birat Chandra Dagara, Ward No.15, At/PO: Rairangpur, Bamanghaty, Dist: Mayurbhanj 2. The Respondent: ACIT, Balasore Circle, Balasore 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy// By order
Sr.Pvt.secretary, ITAT, Cuttack
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