ADARSH KUMAR AGRAWAL,KANTABANJI vs. ITO, BALANGIR
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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.197/CTK/2024 Assessment Year : 2014-15 Adarsh Kumar Agarwal, S/O. Adarsh Kumar Agarwal, S/O. Vs. ITO, Bolangir ITO, Bolangir Binod Agrawal, Ward No.4, Binod Agrawal, Ward No.4, Kantabanji, Bolangir Kantabanji, Bolangir PAN/GIR No PAN/GIR No.AGDPA 7000 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Withdrawal petition : Withdrawal 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 19.9.2023 in Appeal No. in Appeal No. NFAC/2013- 14/10135470 for the assessment year 2014-15.
None represented on behalf of the assessee. However, an None represented on behalf of the assessee. However, an None represented on behalf of the assessee. However, an adjournment petition dated 25th June, 2024 is placed on record, wherein, adjournment petition dated 25 is placed on record, wherein, ld AR of the assessee AR of the assessee has requested to adjourn the appeal on the ground that has requested to adjourn the appeal on the ground that the appellant is facing significant health challenges. As the ld CIT(A) has the appellant is facing significant health challenges. As the ld CIT(A) has the appellant is facing significant health challenges. As the ld CIT(A) has disposed off the appeal without hearing the assessee, we reject the disposed off the appeal without hearing the assessee, we reject the disposed off the appeal without hearing the assessee, we reject the
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adjournment petition and admit the appeal for hearing. Shri Charan Dass, ld Sr DR appeared for the revenue.
We have heard ld Sr DR and perused the record of the case. A perusal of the impugned order shows that the ld CIT(A) has dismissed the appeal due to non-compliance of notices issued to the assessee. It is noticed that the ld CIT(A) has given four opportunities to the assessee, as is evident from the page 5 of the order, to represent his case with documentary evidences. As no compliance was made, the ld CIT(A) dismissed the appeal due to non-representation by the assessee. As the issue in the appeal relates to confirmation of penalty imposed u/s.271(1)(c), in the interest of justice and to give more opportunity to the assessee to represent his case, the issue in this appeal is restored to the file of the ld CIT(A) for fresh consideration after giving due opportunity of hearing to the assessee. If the assessee fails to appear in the set aside proceedings, liberty is also given to the ld CIT(A), to decide the appeal on merits as per law.
In the result, appeal of the assessee stands partly 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
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B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Adarsh Kumar Agarwal, S/O. Binod Agrawal, Ward No.4, Kantabanji, Bolangir 2. The respondent: ITO, Bolangir 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Sambalpur 5. DR, ITAT, 6. Guard file. //True Copy// By order
Sr.Pvt.secretary ITAT, Cuttack
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