SUNIL KUMAR PODDAR,BHUBANESWAR vs. I.T.O, WARD-3(5), BHUBANESWAR, AT- INCOME TAX DEPARTMENT, SATSANGA VIHAR, VANIVIHAR, BHUBANESWAR
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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 ITA No.150/CTK/2024 Assessment Year : 2017-18 Sunil Kumar Poddar Sunil Kumar Poddar, At-Plot Vs. ITO, Ward 3 (5), ITO, Ward 3 (5), No.1237/20, Ruma Nivas, No.1237/20, Ruma Nivas, Bhubaneswar Bhubaneswar Bomikhal, Bomikhal, Govindaprasad, Govindaprasad, Bhubaneswar Bhubaneswar PAN/GIR No PAN/GIR No.AFJPP 8359 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Sandeep Kumar Jena Sandeep Kumar Jena, 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)-4,Mumbai 4,Mumbai dated 30.1.2024 in in Appeal Appeal No. No.CIT(A), Bhubaneswar- -2/10294/2019-20, for the assessment year assessment year 2017-18 .
Shri, Sandeep Kumar Jena Sandeep Kumar Jena, ld AR appeared for appeared for the assessee. Shri Charan Dass, ld Sr DR , ld Sr DR represented on behalf of the revenue. 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 o exparte without giving adequate opportunity to the assessee to file the pportunity to the assessee to file the necessary details. necessary details. It was also the submission that the Assessing Officer has It was also the submission that the Assessing Officer has passed order u/s.144 of the Act. passed order u/s.144 of the Act. It was the submission that if one more It was the submission that if one more opportunity is granted, the assessee would be in a position to pro opportunity is granted, the assessee would be in a position to pro opportunity is granted, the assessee would be in a position to provide all P a g e 1 | 3
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the documentary evidences before the ld Assessing Officer. 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 Addl/JCIT(A)-4, Mumbai has issued five notices, as is evident from the order of the ld Addl/JCIT(A) at page 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. Even otherwise, the assessment order has been passed u/s.144 of the Act due to non representation before the Assessing Officer. Now, ld AR has undertaken before me 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. In view of above, the issues are restored to the file of the ld AO with the direction to the assessee to cooperate in the set aside proceedings, failing which, ld AO 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. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 28/05/2024 B.K.Parida, SPS (OS)
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Copy of the Order forwarded to : 1. The appellant: Sunil Kumar Poddar, At-Plot No.1237/20, Ruma Nivas, Bomikhal, Govindaprasad, Bhubaneswar 2. The Respondent: Income Tax Officer-3(5), Bhubaneswar 3. The Addl/JCIT(A)- NFAC-4, Mumbai 4. Pr.CIT, 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order
Sr.Pvt.secretary ITAT, Cuttack
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