SHIW PRASAD JYOTI PRASAD,TITILAGARH vs. COMMISSIONER OF INCOME TAX(APPEALS), DELHI
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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.152/CTK/2024 Assessment Year : 2017-18 Shiw Prasad Jyoti Prasad, At: Shiw Prasad Jyoti Prasad, At: Vs. ACIT/DCIT, Circle 2(1), ACIT/DCIT, Circle 2(1), Ashok Ashok Bhawan, Bhawan, Titilagarh, Titilagarh, Sambalpur Bolangir PAN/GIR No PAN/GIR No.AAMFS 1392 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri Charan Dass, ld Sr DR , ld Sr DR Date of Hearing : 29/0 05/2024 Date of Pronouncement : 29/0 /05/2024 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), CIT(A), NFAC, NFAC, Delhi Delhi dated dated 30.1.2024 in in Appeal Appeal No. No.CIT(A), Sambalpur/10323/2019 Sambalpur/10323/2019-20 for the assessment year 2017 2017-18.
None appeared for the assessee . However, an adjournment . However, an adjournment petition is placed on record, stating that the partner Mr Shashank Sahu petition is placed on record, stating that the partner Mr Shashank Sahu petition is placed on record, stating that the partner Mr Shashank Sahu, who is looking after the matter is out of station and, therefore, requested to who is looking after the matter is out of station and, therefore, requested to who is looking after the matter is out of station and, therefore, requested to adjourn the case for some time. adjourn the case for some time. and Shri Charan Dass Charan Dass, Ld CIT DR appeared for the revenue. for the revenue. As the matter can be decided in the absence of the As the matter can be decided in the absence of the
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assessee, we reject the adjournment petition and proceed to decide the appeal.
We have considered the submission of ld Sr DR. A perusal of the impugned order clearly shows that various notices were issued to the assessee, there was no compliance, therefore, the required documents or details in support of the claim of the assessee, was not before the ld CIT(A). Hence, ld CIT(A) passed the exparte order confirming the addition made by the Assessing Officer. As this order has been passed for non- representation from the side of the assessee, we consider it fair and proper and in the interest of justice to set aside the impugned order passed by the ld. CIT(Appeals) ex-parte and remit the matter back to him for disposing of the appeal of the assessee afresh on merit in accordance with law after giving proper and sufficient opportunity of being heard to the assessee. The assessee is directed to make due compliance before the ld. CIT(A) and extend all the possible cooperation in order to enable the ld. CIT(A) to dispose of the appeal afresh expeditiously
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/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER
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Cuttack; Dated 29/05/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Shiw Prasad Jyoti Prasad, At: Ashok Bhawan, Titilagarh, Bolangir 2. The Respondent: ACIT/DCIT, Circle 2(1), Sambalpur 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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