SHREE SHYANJEE CONSTRUCTIONS PRIVATE LIMITED,BAGDEHI vs. ASST. COMMISSIONER OF INCOME TAX, SAMBALPUR

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ITA 192/CTK/2024Status: DisposedITAT Cuttack27 June 2024AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal set aside the CIT(A)'s ex-parte order and remitted the matter back for readjudication. The assessee is to be given a reasonable opportunity of hearing and to furnish documentary evidence.

What were the facts?

The assessee filed an appeal against the CIT(A)'s ex-parte order for AY 2015-16. The assessee's representative sought an adjournment due to a family function, but the tribunal rejected it.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without affording a reasonable opportunity of hearing to the assessee. The issue of non-representation by the assessee.

AI-generated summary — verify with the full judgment below

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

Before: MANISH AGARWAL

For Respondent: Shri Charan Dass, Sr, Shri Charan Dass, Sr DR
Hearing: 27/0Pronounced: 27/0

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 Assessment Year : 2015-16 Shree Shree Shyanjee Shyanjee Vs. Asst. Asst. Commissioner Commissioner of of Construction Pvt Ltd., At Construction Pvt Ltd., At- Income Tax, Sambalpur Income Tax, Sambalpur Main Road, PO: Bagdehi, Main Road, PO: Bagdehi, Dist: Jharsuguda Dist: Jharsuguda PAN/GIR No PAN/GIR No.AAJCS 0480 J (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Adjournment petition : Adjournment petition Revenue by : Shri Charan Dass, Sr : Shri Charan Dass, Sr DR Date of Hearing : 27/0 06/2024 Date of Pronouncement : 27/0 /06/2024 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), NFAC, Delhi dated CIT(A), NFAC, Delhi dated 18.1.2024 in Appeal No. in Appeal No. NFAC/2014- 15/10072788 for the assessment year 2015-16.

2.

None appeared for appeared for the assessee. However, an adjournment petition . However, an adjournment petition is filed by the ld AR of the assessee to adjourn the appeal for 15 days on is filed by the ld AR of the assessee to adjourn the appeal for 15 days on is filed by the ld AR of the assessee to adjourn the appeal for 15 days on the ground that the C.A. of the assessee the ground that the C.A. of the assessee is pre-occupied in some family occupied in some family function. As it is noticed that the first appeal has been disposed of due to As it is noticed that the first appeal has been disposed of due to As it is noticed that the first appeal has been disposed of due to P a g e 1 | 3 non-representation of the assessee, we reject the adjournment petition and proceed to dispose off the appeal. Shri Charan Dass, Sr. DR appeared for the revenue.

3.

We have considered the submissions of ld Sr. DR. We have considered the rival submissions. A perusal of the impugned order clearly shows that the ld CIT(A) has issued four notices, as is evident from the order of the ld CIT(A) at page 2. As the documentary evidences in support of the claim were not furnished and due to non-compliance to the notices, the ld CIT(A) has passed the exparte order. Therefore, in the interest of justice, we set aside the order of the ld CIT(A) and remit the matter back to his file to readjudicate the issue after affording reasonable opportunities of hearing to the assessee. In the event, the assessee fails to make appearance before the ld CIT(A) with documentary evidence to substantiate his case, the ld CIT(A) is at liberty to dispose the appeal on merits and as per law.

4.

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

Order dictated and pronounced in the open court on 27/06/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 27/06/2024 B.K.Parida, SPS (OS)

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