NAMITA MAHAPATRA,ADASPUT, GOVINDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, ASSESSMENT, CIRCLE- 2 (1), CUTTACK
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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.198/CTK/2024 Assessment Year : 2016-17 Namita Mahapatra, Adaspur, Namita Mahapatra, Adaspur, Vs. Deputy Deputy Commissioner Commissioner of of Benudhar Vihar, Govindpur Benudhar Vihar, Govindpur- Income Income Tax, Tax, Assessment Assessment 754011, Dist: Cuttack 754011, Dist: Cuttack Circle 2(1), Cuttack Circle 2(1), Cuttack PAN/GIR No PAN/GIR No.AHTPM 5098 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee by Assessee by : Shri Dillip Kumar Mohanty/P.K.Sahoo, Kumar Mohanty/P.K.Sahoo, Advs Revenue by : Shri S.C.Mohanty, Sr DR. : Shri S.C.Mohanty, Sr DR. Date of Hearing : 25/0 07/2024 Date of Pronouncement : 25/0 /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), A), NFAC, NFAC, Delhi Delhi dated dated 27.2.2024 in in Appeal Appeal No. No.CIT(A), Cuttack/10288/2018 Cuttack/10288/2018-19 for the assessment year 2016 2016-17.
Shri Dillip Kumar Mohanty and Shri P.K.Sahoo, Dillip Kumar Mohanty and Shri P.K.Sahoo, Dillip Kumar Mohanty and Shri P.K.Sahoo, ld ARs appeared for the assessee and Shri S.C.Mohanty, ld Sr. the assessee and Shri S.C.Mohanty, ld Sr. DR appeared for the revenue. 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 exparte without giving adequate opportunity of appeal of the assessee exparte without giving adequate opportunity of appeal of the assessee exparte without giving adequate opportunity of
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ITA No.198/CTK/2024 Assessment Year : 2016-17
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. It was his submission that the assessee is in a position to explain each and every claim 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 before the AO, the details were not produced as called for. Now, the ld AR undertakes at the Bar that the assessee is in a position to explain each and every claims with documentary evidences. In view of above, in the interest of justice, the issues are restored to the file of the Assessing officer for fresh adjudication 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 P a g e 2 | 3
ITA No.198/CTK/2024 Assessment Year : 2016-17
In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 25/07/2024.
Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 25/07/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Namita Mahapatra, Adaspur, Benudhar Vihar, Govindpur- 754011, Dist: Cuttack 2. The Respondent: Deputy Commissioner of Income Tax, Assessment Circle 2(1), Cuttack 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. By order //True Copy//
Sr.Pvt.secretary ITAT, CUTTACK
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