What did the Tribunal hold?

The Tribunal restored the issues in both appeals to the file of the Assessing Officer for fresh adjudication. The assessee was granted adequate opportunities of being heard to represent its cases.

The assessee, a local development authority with limited staff, failed to file returns and was unrepresented before the lower authorities, leading to ex-parte assessments and appeals. The assessee sought an opportunity to cooperate and sort out its tax affairs.

What were the issues?

Whether the assessee should be granted an opportunity to present its case before the Assessing Officer after ex-parte proceedings were conducted due to non-cooperation.

Talcher Angul Meramundali… vs ITO | ITAT Cuttack 2024

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI MANISH AGARWAL

Hearing: 29/04/2024Pronounced: 29/04/2024

Per Bench : These are the appeals filed by the assessee against the order dated 19.12.2023, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1058881946(1) and order dated 28.12.2023 passed in No.ITBA/NFAC/S/250/2023-24/1059154968(1) for the assessment years 2016-2017 & 2017-2018. 2. It was submitted by the ld. AR that the ld. CIT(A) has decided both the appeals of the assessee ex-parte. It was the submission that even the assessments in the case of the assessee were ex-parte assessments. It was the submission that the assessee is a local development authority in respect of Talcher, Angul, Meramundali Development Authority. It was the submission that the assessee functions with only four staffs and the assessee admittedly had not filed its return of income for the relevant assessment years. It was the submission that the assessee stood unrepresented before the lower authorities. It was the prayer that if the issues in both the appeals are restored to the file of AO, the assessee would cooperate in the assessment proceedings and sort out its tax affairs. It was the submission that the assessee may be granted sufficient opportunity of being heard to represent both the cases before the AO.

In reply, ld. Sr. Dr vehemently supported the order of the ld. AO and ld. CIT(A).

We have considered the rival submissions. A perusal of the facts and circumstances of the case clearly shows that there was non- cooperation by the assessee before the lower authorities in both the appeals. As it was submitted by the ld. AR that the assessee is functioning with only 4 staffs and the Head of the Organisation is the District Collector, Angul, therefore, in the interest of justice, this issues in both the appeals are restored to the file of the AO for reajdudicating the afresh after granting the assessee adequate opportunities of being heard.

In the result, both appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 29/04/2024. (MANISH AGARWAL) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 29/04/2024 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : अऩीऱाथी / The Appellant-

Talcher Angul Meramundali Development Authority, Angul प्रत्यथी / The Respondent-

ITO, Angul Ward, Angul आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR,

ITAT, Cuttack 6. गार्ड पाईऱ / Guard file.

सत्यावऩत प्रतत //// आदेशानुसार/ BY ORDER,

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TALCHER ANGUL MERAMUNDALI DEVELOPMENT AUTHORITY,ANGUL vs. INCOME TAX OFFICER, ANGUL WARD, ANGUL, ANGUL

What did the Tribunal hold?

What were the facts?

What were the issues?

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