FOODIZ INTERNATIONAL PRIVATE LIMITED,CUTTACK vs. ASSESSING OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

आयकर अऩीऱीय अधधकरण, “एस.एम.सी” न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अऩीऱ सं/ITA No.71/CTK/2024 (ननधाारण वषा / Assessment Year :2013-2014) Foodiz International Pvt. Ltd., Vs The AO, National Faceless 6B/936, Sector-9, CDA, Assessment Centre, Delhi Abhinav Bidanasi, Cuttack PAN No. :AACCF 0554 F (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri C.Parida, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR सुनवाई की तारीख / Date of Hearing : 29/04/2024 घोषणा की तारीख/Date of Pronouncement : 29/04/2024 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 29.12.2023, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1059195379 (1) for the assessment year 2013-2014. 2. It was submitted by the ld. AR that the appeal of the assessee has been dismissed for non-compliance of the notices issued by the ld. CIT(A). It was the submission that the assessee may be granted another opportunity of being heard before the ld. CIT(A). It was the submission that if the issues are restored to the file of ld. CIT(A), the assessee would be in a position to represent its case properly. 3. In reply, ld. Sr. DR vehemently supported the orders of the ld. AO and ld. CIT(A). 4. I have considered the rival submissions. A perusal of the para 4.1 of the impugned order, clearly shows that there was non-compliance of the notices issued by the ld. CIT(A) by the assessee, resulting into dismissal

2 ITA No.71/CTK/2024 of the appeal of the assessee. As the ld. AR requested for one more opportunity to represent its case before the ld. CIT(A), in these circumstances, so as to meet the ends of justice, the issues in this appeal are restored to the file of AO for readjudication after granting the assessee adequate opportunity of being heard. The assessee is directed to cooperate with the appellate proceedings positively. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 29/04/2024. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 29/04/2024 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Cop.y of the Order forwarded to : अऩीऱाथी / The Appellant- 1. Foodiz International Pvt. Ltd., 6B/936, Sector-9, CDA, Abhinav Bidanasi, Cuttack प्रत्यथी / The Respondent- 2. The AO, National Faceless Assessment Centre, Delhi 3. आयकर आयुक्त(अऩीऱ) / The CIT(A), आयकर आयुक्त / CIT 4. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, 5. ITAT, Cuttack गार्ज पाईऱ / Guard file. 6. सत्यावऩत प्रयत //True Copy// आदेशानुसार/ BY ORDER,

(Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack