RAJESH KUMAR CHOUDHURI,CHANDANBHATI vs. ITO, BOLANGIR

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ITA 112/CTK/2024Status: DisposedITAT Cuttack29 May 2024AY 2017-20183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee did not represent their case before the CIT(A) despite opportunities. In the interest of justice, the CIT(A)'s order was set aside, and the matter was remitted back to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeal against the CIT(A)'s ex-parte order was heard. The assessee's counsel requested one more opportunity to present the case, stating the assessee was not heard by the CIT(A). The revenue argued that sufficient opportunities were given.

What were the issues?

Whether the CIT(A) order passed ex-parte without hearing the assessee is sustainable and if a fresh opportunity should be granted.

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,

For Appellant: Shri Nakul Agarwal
For Respondent: Shri Charan Dass, ld Sr DR
Hearing: 29/0Pronounced: 29/0

O R D E R 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 CIT(A), Delhi dated 08.1.2024 in Appeal No.CIT(A),Sambalpur Sambalpur/10099/2019- 20 for the assessment year for the assessment year 2017-18.

2.

Shri Nakul Agarwal Nakul Agarwal, ld AR appeared for the assessee. Shri Charan the assessee. Shri Charan Dass, ld Sr DR , ld Sr DR represented on behalf of the revenue.

3.

It was submitted by ld AR that the ld CIT(A) has passed order It was submitted by ld AR that the ld CIT(A) has passed order It was submitted by ld AR that the ld CIT(A) has passed order exparte without hearing the assessee. It was his submission that if one exparte without hearing the assessee. It was his submission that if one exparte without hearing the assessee. It was his submission that if one more opportunity is given the more opportunity is given the assessee would be in a position to cooperate assessee would be in a position to cooperate with ld AO for fresh adjudication of the issue with ld AO for fresh adjudication of the issue. Ld Sr DR submitted that . Ld Sr DR submitted that P a g e 1 | 3 Assessment Year : 2017-18 enough opportunities had been granted by the ld CIT(A) but the assessee is non-cooperative.

4.

I have considered the rival submissions. A perusal of the impugned order clearly shows that the assessee has not represented his case before the ld CIT(A) despite given various opportunities, as is evident from the order of the ld CIT(A) at page 2. Even no document or evidence has been filed in support of the claim of the assessee. Before me, ld AR has prayed to allow one more opportunity to present its case. I 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, I 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. The assessee is directed to furnish the required evidence and documents, as required by the Assessing Officer for denovo assessment.

5.

In the result, appeal of the assessee stands partly allowed for statistical purposes Order dictated and pronounced in the open court on 29/05/2024.

SD/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 29/05/2024 B.K.Parida, SPS (OS)

P a g e 2 | 3 Assessment Year : 2017-18

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