What did the Tribunal hold?

The Tribunal found that the CIT(A) had passed the order without appreciating the facts. The assessee undertook to provide all documentary evidence if the matter was restored to the Assessing Officer.

The assessee's appeal was against an order passed by the CIT(A). The Assessing Officer had passed an ex-parte assessment order under Section 144 as the assessee failed to furnish supporting documents.

What were the issues?

Whether the CIT(A) properly considered the documents and submissions, and whether the ex-parte assessment order was justified without proper appreciation of facts.

Suresh Kumar Sahoo, Patitapabana… vs ITO | ITAT Cuttack 2024

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

For Appellant: Shri B.K.Mahapatra, CA

For Respondent: Shri S.C.Mohanty, ld Sr DR

Hearing: 22/0Pronounced: 22/0

This is an appeal filed by the assessee aga This is an appeal filed by the assessee against the order of the ld inst the order of the ld Addl/JCIT(A)-2, 2, Mumbai Mumbai dated 29.2.2024 29.2.2024 in Appeal No.CIT(A),Bhubaneswar Bhubaneswar-2/101137/2019-20 for the assessment year for the assessment year 2017- 18.

Shri B.K.Mahapatra, B.K.Mahapatra, ld AR appeared for the assessee. Shri the assessee. Shri S.C.Mohanty, ld Sr DR represented on behalf of the revenue. represented on behalf of the revenue.

It was submitted by ld AR that the ld CIT(A) has passed the It was submitted by ld AR that the ld CIT(A) has passed the It was submitted by ld AR that the ld CIT(A) has passed the impugned order without properly considering the documents and legal impugned order without properly considering the documents and legal impugned order without properly considering the documents and legal

P a g e 1 | 3 submissions filed before him. It was the submission that the Assessing Officer has passed the assessment order u/s.144 of the Act as the details in support of the claim were not furnished. It was the submission that the matter be restored back to the file of the Assessing Officer to re-examine the case and the assessee would be in a position to file all the required documents to substantiate its claim.

In reply, ld Sr DR vehemently supported the order of ld CIT(A).

We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that the ld CIT(A) has passed the order without appreciating the facts on record. A perusal of the assessment order also shows that since the assessee has not appeared and furnished any documents in support of the claim, the Assessing Officer has passed the order u/s.144 of the Act. Now, ld AR undertakes that if the matter is restored back to the file of the Assessing Officer, the assessee would be in a position to file all the documentary evidence in support of two issues i.e. addition made on account SBN and estimation of profit. Therefore, in the interest of justice, both the issues are restored back to the file of the Assessing officer for fresh adjudication after giving adequate opportunity of hearing to the assessee. The assessee is also directed to cooperate in set aside proceedings and furnish all the required documents in support of the claim.

P a g e 2 | 3

In the result, appeal of the assessee stands partly allowed for statistical purposes.

Order dictated and pronounced in the open court on 26/06/2024.

SURESH KUMAR SAHOO,PATITAPABANA PATANA NIMAPARA vs. ITO, WARD PURI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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