URMILA KISHAN,NALCO NAGAR vs. DCIT, BHUBANESWAR

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ITA 145/CTK/2024Status: DisposedITAT Cuttack25 June 2024AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remitted the matter back to the Assessing Officer for fresh adjudication. This was done to provide the assessee with a reasonable opportunity of hearing and to allow them to submit documentary evidence.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte due to non-furnishing of documentary evidence and non-compliance with notices. The original assessment order was passed under Section 144 of the Act.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without affording a reasonable opportunity of hearing to the assessee, and whether the assessee should be granted a fresh opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

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

Before: MANISH AGARWAL

For Appellant: Shri Arun Kumar Dash
For Respondent: Dr. Abani Kanta Nayak, CIT, Dr. Abani Kanta Nayak, CIT DR
Hearing: 25/0Pronounced: 25/0

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 : 2017-18 Urmila Kishan, Nalco Nagar, Kishan, Nalco Nagar, Vs. DCIT, Bhubaneswar DCIT, Bhubaneswar Angul PAN/GIR No PAN/GIR No.ANPPK 1117 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Arun Kumar Dash Arun Kumar Dash, Adv Revenue by : Dr. Abani Kanta Nayak, CIT : Dr. Abani Kanta Nayak, CIT DR Date of Hearing : 25/0 06/2024 Date of Pronouncement : 25/0 /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 5.1.2024 in Appeal No. in Appeal No.CIT(A),Bhubaneswar- 2/10282/2019 2/10282/2019-20 for the assessment year 2017-18.

2.

Shri Arun Kumar Dash Arun Kumar Dash, ld AR appeared for the assessee and Dr. the assessee and Dr. Abani Kanta Nayak, CIT DR Abani Kanta Nayak, CIT DR appeared for the revenue.

3.

It was submitted by ld AR that the ld CIT(A), NFAC, Delhi has passed It was submitted by ld AR that the ld CIT(A), NFAC, Delhi has passed It was submitted by ld AR that the ld CIT(A), NFAC, Delhi has passed order exparte without affording reasonable opportunity of order exparte without affording reasonable opportunity of order exparte without affording reasonable opportunity of hearing to the P a g e 1 | 3 assessee. He submitted that the Assessing officer has passed assessment order u/s.144 of the Act. He prayed to remit the matter back to the file of the AO for fresh consideration of the issues in this appeal.

4.

In reply, ld CIT DR supported the order of the AO and ld CIT(A).

5.

We have considered the rival submissions. A perusal of the impugned order clearly shows that the ld CIT(A) has issued seven notices, as is evident from the order of the ld CIT(A) at page 4. 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. Now, ld AR has undertaken before us that if one more opportunity is granted, the assessee would be in a position to file the documentary evidences in support of the claim before the Assessing officer. We also find that the assessment in this case has been passed u/s.144 due to non- representation of the assessee before the Assessing Officer. Therefore, in the interest of justice, we set aside the order of the ld CIT(A) and remit the matter back to the file of the Assessing Officer to readjudicate the issue after affording reasonable opportunities of hearing to the assessee, subject to cost of Rs.10,000/- (Rupees ten Thousand only) to be deposited within 60 days from the date of this order under the head “others” in ITNS challan 280 in the Account No.500. In the event the cost is not paid, the order passed by the ld CIT(A) and that of the AO would stand confirmed.

P a g e 2 | 3

6.

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

Order dictated and pronounced in the open court on 25/06/2024.

Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 25/06/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Urmila Kishan, Nalco Nagar, Angul 2. The Respondent: DCIT, Bhubaneswar 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy//

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