Loading judgment…
No AI summary yet for this case.
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 Assessment Year : 2012-13 Vishal Ferro Alloys Private Vishal Ferro Alloys Private Vs. ACIT, ACIT, Rourkela Rourkela Circle, Circle, Limited, Plot No.1562/2565, Limited, Plot No.1562/2565, Rourkela. Balanda, Near Kalunga. Balanda, Near Kalunga. PAN/GIR No PAN/GIR No.AACCV 6338 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Subham Agrawal, AR Subham Agrawal, AR Revenue by : Shri Sanjay Kumar, CIT Shri Sanjay Kumar, CIT DR Date of Hearing : 04/0 06/2024 Date of Pronouncement : 04/0 /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), CIT(A), NFAC, NFAC, Delhi Delhi dated dated 6.10.2023 in in Appeal Appeal No. No.CIT(A), Sambalpur/10166/2019 Sambalpur/10166/2019-20 for the assessment year 2012 2012-13.
Shri Subham Agrawal, Subham Agrawal, ld AR appeared for the assessee and Shri the assessee and Shri Sanjay Kumar, Sanjay Kumar, Ld CIT DR appeared for the revenue.
It was submitted by ld AR that the ld CIT(A) has passed the order It was submitted by ld AR that the ld CIT(A) has passed the order It was submitted by ld AR that the ld CIT(A) has passed the order exparte on the ground of non exparte on the ground of non-compliance before him. It was his submission compliance before him. It was his submission
P a g e 1 | 3 that the Assessing Officer has passed assessment u/s.147/144 of the Act. It was his prayer that one more opportunity may be allowed to the assessee and he undertakes that the assessee will comply with the notices by the CIT(A).
In reply, ld Sr DR supported the order of the AO and ld CIT(A).
We have considered the rival submissions. A perusal of the impugned order clearly shows that despite various notices issued by the ld CIT(A), the assessee failed to comply with the notices. Even there was no written submission filed before the ld CIT(A). A perusal of the assessment order also shows that the assessee has neither put his appearance nor furnished any details with supporting evidence in response to the notices issued to the assessee. Before us, ld AR prayed to grant another opportunity to furnish the required documents and evidences in support of the claim before the ld CIT(A). Therefore, in order to meet the ends of natural justice, we are of the considered opinion that the assessee shall be afforded one more opportunity of being heard to substantiate its case before the CIT(A). Accordingly, we set aside the order of ld CIT(A) and remit the matter back to his file to adjudicate the issue afresh after affording the opportunity of being heard to the assessee to substantiate his case with suitable explanation and evidences.
P a g e 2 | 3
In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 04/06/2024.
Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 04/06/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to :
1. 1. The Appellant : Vishal Ferro Alloys Private Limited, Plot No.1562/2565, Balanda, Near Kalunga 2. The Respondent: ACIT, Rourkela Circle, Rourkela.
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
P a g e 3 | 3