NARENDRA BEHERA,PATHARAPURA vs. INCOME TAX OFFICER, BALASORE
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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.94/CTK/2024 Assessment Year : 2017-18
Narendra Narendra Behera, Behera, At: At: Vs. Income Tax Officer, Ward Income Tax Officer, Ward-2, Patharapura, Patharapura, Jaleswar, Jaleswar, Balasore. Baleswar PAN/GIR No PAN/GIR No. (Appellant (Appellant) .. ( Respondent Respondent) Assessee by Assessee by : Shri Natabar Panda and Dulal Satyanarayan Jethi, ulal Satyanarayan Jethi, Advs Revenue by : Shri S.C.Mohanty, ld Sr DR : Shri S.C.Mohanty, ld Sr DR Date of Hearing : 21/0 05/2024 Date of Pronouncement : 21/0 /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), CIT(A), NFAC, NFAC, Delhi Delhi dated 9.1.2024 9.1.2024 in Appeal No.CIT(A),Cuttack/11038/2019 Cuttack/11038/2019-20 for the assessment year for the assessment year 2017-18 .
Shri Natabar Panda and Dulal Satyanarayan Jethi, Natabar Panda and Dulal Satyanarayan Jethi, Natabar Panda and Dulal Satyanarayan Jethi, ld ARs appeared for the assessee. Shri S.C.Mohanty, ld Sr DR for the assessee. Shri S.C.Mohanty, ld Sr DR represented on behalf of the represented on behalf of the revenue. 3. At the outset, ld AR has filed written submissions, as under: At the outset, ld AR has filed written submissions, as under: At the outset, ld AR has filed written submissions, as under:
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Further, ld AR stated that in the interest of natural justice, one more opportunity be granted to the assessee to produce the evidences before the Assessing Officer in support of the claim. 5. In reply, ld Sr DR vehemently supported the order of the Assessing officer and ld CIT(A). 6. I have considered the rival submissions. A perusal of the impugned order clearly shows that the ld CIT(A) has passed the exparte order on the ground that the assessee failed to furnish the required evidences. Even the Assessing officer has passed the assessment order u/s.144 as there was no response to the notices issued by him. Before me, ld AR has prayed that if one more opportunity is granted to the assessee, he would be in a position to furnish the required evidences before the Assessing Officer. In the instant case, the assessee has failed to lead proper evidence before the authorities below to prove the claim of deduction under Chapter VIA of the Act on account of illness of a family member. The ld. AR contended that the assessee has sufficient evidence to prove the claim of deduction and one more opportunity be granted, which was not seriously objected by the ld. Sr. DR. Under these circumstances, I consider it appropriate to set aside the impugned order of ld CIT(A) and direct the assessee to file such evidence in support of receipt of services to the satisfaction of the AO, who will then examine and decide the issue denovo..
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In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 21/05/2024.
Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 21/05/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Narendra Behera, At: Patharapura, Jaleswar, Baleswar 2. The Respondent: Income Tax Officer, Ward- 2, Balasore. 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order
Sr.Pvt.secretary ITAT, Cuttack
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