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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK , CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER Assessment Year : 2017-18 Gyanendra Gyanendra Panda, Panda, Vs. Income Tax Officer, Ward Income Tax Officer, Ward - Bajrakabati Road, PO: Buxi Bajrakabati Road, PO: Buxi 2(1), Cuttack Cuttack Bazar, Cuttack Bazar, Cuttack PAN/GIR No PAN/GIR No.ABAPP 0906 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.R.Mohanty, Adv P.R.Mohanty, Adv Revenue by : Shri Charan Dass, ld Sr DR , ld Sr DR Date of Hearing : 28/0 05/2024 Date of Pronouncement : 28/0 /05/2024 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 Addl.JCIT(A)-2, 2, Delhi dated 26.12.2023 in in Appeal Appeal No. No.CIT(A) Cuttack/10341/2019 Cuttack/10341/2019-20, for the assessment year 2017 7-18 .
Shri, P.R.Mohanty, P.R.Mohanty, 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.
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 without giving adequate opportunity to the assessee to file the exparte without giving adequate opportunity to the assessee to file the exparte without giving adequate opportunity to the assessee to file the necessary details. It was the submission that if one more opportunity is cessary details. It was the submission that if one more opportunity is cessary details. It was the submission that if one more opportunity is granted, the assessee would be in a position to provide all the documentar granted, the assessee would be in a position to provide all the documentar granted, the assessee would be in a position to provide all the documentary
P a g e 1 | 3 evidences before the ld CIT(A). Ld Sr DR did not object to the request of ld AR of the assessee.
I have considered the rival submissions. A perusal of the impugned order clearly shows that the ld CIT(A) has issued various notices, as is evident from the order of the ld Addl/JCIT(A) at page 2 & 3. As the documentary evidences in support of the claim were not furnished and due to non-compliance to the notices, the ld Addl/JCIT(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 CIT(A). In view of above and in the interest of justice, the issues are restored to the file of the ld CIT(A) with the direction to the assessee to cooperate in the set aside proceedings, failing which, ld CIT(A) will pass the order 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 28/05/2024.