SACHIDANANDA DAS,BALASORE vs. INCOME TAX OFFICER WARD-1, BALASORE, BALASORE

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ITA 139/CTK/2024Status: HeardITAT Cuttack22 May 2024AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the lower appellate authority passed an ex-parte order without providing sufficient opportunity to the assessee. Therefore, the matter was remanded back for fresh adjudication.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the Addl/JCIT(A). The assessee contended that they were not given adequate opportunity to be heard or produce evidence.

What were the issues?

Whether the lower appellate authority erred in passing an ex-parte order without affording adequate opportunity of being heard to the assessee.

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri P.K.Mishra, Adv
For Respondent: Shri S.C.Mohanty, ld Sr DR, Shri S.C.Mohanty, ld Sr DR
Hearing: 22/0Pronounced: 22/0

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)-1, 1, Gurugram Gurugram dated 24.2.2024 24.2.2024 in Appeal No.CIT(A),Cuttack/10158/2016 Cuttack/10158/2016-17 for the assessment year for the assessment year 2014-15.

1.

2. Shri P.K.Mishra P.K.Mishra, ld AR appeared for the assessee. Shri S.C.Mohanty, appeared for the assessee. Shri S.C.Mohanty, ld Sr DR represented on behalf of the revenue. represented on behalf of the revenue.

2.

It was submitted by ld AR that the ld AddlCIT(A)/JCIT(A) It was submitted by ld AR that the ld AddlCIT(A)/JCIT(A) It was submitted by ld AR that the ld AddlCIT(A)/JCIT(A)-1, Gurugram has passed the exparte order without providing Gurugram has passed the exparte order without providing Gurugram has passed the exparte order without providing adequate opportunity of being heard to the assessee and opportunity of being heard to the assessee and to produce the evidences to to produce the evidences to substantiate his claim. He submitted that if one more opportunity is his claim. He submitted that if one more opportunity is his claim. He submitted that if one more opportunity is P a g e 1 | 3

5.

In the result, appeal of the assessee stands partly allowed for statistical purposes..

Order dictated and pronounced in the open court on 22/05/2024.

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