VIABLE INFRASTRUCTURE AND LOGISTICS PVT. LTD.,CUTTACK vs. AO, NATIONAL E-ASSESSMENT CENTRE, DELHI
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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
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 15.1.2024 in Appeal No. in Appeal No.NFAC/2017- 18/10020799, , for the assessment year 2018-19.
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 s It was submitted by ld AR that since the assessee did not ince the assessee did not make any submission before the ld submission before the ld CIT(A), NFAC despite number of opportunities CIT(A), NFAC despite number of opportunities
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ITA No.141/CTK/2024 Assessment Year : 2018-19
granted, the ld CIT(A), NFAC dismissed the appeal filed by the assessee. It was the submission that since the books of account is not rejected, the adhoc disallowance made is on the basis of suspicion alone. It was the submission that that the ld CIT(A) has not discussed the appeal on its own merits but has dismissed the appeal for want of prosecution. He prayed that if one more opportunity is given, the assessee would cooperate in the set aside proceedings. 4. In reply, ld Sr DR supported the order of the ld CIT(A).
We have considered the rival submissions. It is an admitted fact that despite number of opportunities granted by the ld CIT(A), NFAC, the assessee did not file any submissions for which, ld CIT(A), NFAC sustained the adhoc addition made by the Assessing officer. As per the grounds of appeal, it is the contention of the assessee that the Assessing officer has made adhoc addition of Rs.25,30,108/- @ 5% of the expenses without giving any basis. We find ld CIT(A), NFAC has dismissed the appeal on the ground of non-prosecution by the assessee and also the written submission in support of the grounds of appeal. Therefore, in the interest of natural justice, the issues in this appeal are restored back to the file of the ld CIT(A) with the direction to give one more opportunity to the assessee to substantiate his case and decide the issue as per facts and law.
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ITA No.141/CTK/2024 Assessment Year : 2018-19
In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 27/05/2024.
Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 27/05/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Viable Infrastructure and Logistics Pvt Ltd., At-4th floor, OSL Tower- II, Link Road, Cuttack 2. The respondent: Income Tax Officer, Ward 3(5), Bhubaneswar 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order
Sr.Pvt.secretary ITAT, Cuttack
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