What did the Tribunal hold?

The Tribunal restored the issues to the file of the Assessing Officer, granting the assessee one more opportunity to submit documentary evidence. The assessee was directed to cooperate with the proceedings.

The assessee's appeal against an ex-parte order by the CIT(A) was heard. The assessee's counsel argued that they were not given adequate opportunity to present details and evidence.

What were the issues?

Whether the CIT(A) passed an ex-parte order without providing adequate opportunity to the assessee to present their case and evidence.

Bhagirathi Biswal vs ITO | ITAT Cuttack 2024

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

For Appellant: Shri P.K.Mikshra and B.N.Behera, Advs

For Respondent: Shri Charan Dass, ld Sr DR

Hearing: 28/0Pronounced: 28/0

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 : 2016-17 Bhagirathi Bhagirathi Biswal Biswal, Prop. Vs. Income Tax Officer, Ward Income Tax Officer, Ward - Biswakarma Biswakarma Diesel Diesel & & 1(1), Engineering, Engineering, NH NH-5, Cuttack Gandarpur, College Square, Gandarpur, College Square, Cuttack PAN/GIR No PAN/GIR No. (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.K.Mikshra and B.N.Behera, Advs P.K.Mikshra and B.N.Behera, Advs 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 CIT(A), NFAC, Delhi CIT(A), NFAC, Delhi dated 22.12.2023 in Appeal No. in Appeal No.CIT(A) Cuttack/10175/2018 Cuttack/10175/2018-19, for the assessment year 2016 2016-17 .

Shri, P.K.Mishra and B.N.Behera, P.K.Mishra and B.N.Behera, ld ARs appeared for appeared for the assessee. Shri Charan Dass Shri Charan Dass, 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 opportunity to the assessee to file the without giving adequate opportunity to the assessee to file the without giving adequate opportunity to the assessee to file the necessary details. It was the submission that if one more opportunity is necessary details. It was the submission that if one more opportunity is necessary details. It was the submission that if one more opportunity is P a g e 1 | 3 granted, the assessee would be in a position to provide all the documentary evidences before the ld AO. 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 eight notices, as is evident from the order of the ld CIT(A) at page 4. As the documentary evidences in support of the claim were not furnished and due to non-compliance to the notices, the ld CIT(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 Assessing officer. In view of above and in the interest of justice, 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.

BHAGIRATHI BISWAL,CUTTACK vs. INCOME TAX OFFICER, WARD-1(1), CUTTACK, CUTTACK

What did the Tribunal hold?

What were the facts?

What were the issues?

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