What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the Addl. CIT(A) and remitted the matter back for fresh adjudication. The assessee was directed to appear and produce necessary documents.

The assessee's appeal against the order of the Addl. CIT(A) was heard ex-parte as the assessee did not appear despite multiple notices. The Assessing Officer had made additions due to non-representation by the assessee.

What were the issues?

Whether an ex-parte order passed by the appellate authority without providing a reasonable opportunity of being heard to the assessee is sustainable.

K1 Security Services Pvt Ltd… vs DCIT | ITAT Cuttack 2024

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

Before: MANISH AGARWAL

For Respondent: Shri S.C.Mohanty, ld Sr DR

Hearing: 22/0Pronounced: 22/0

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2014-15 K I Security Services Pvt K I Security Services Pvt Vs. DCIT, Circle DCIT, Circle -1(1), Ltd., Ltd., Plot Plot No.268/269, No.268/269, Bhubaneswar. Bhubaneswar. Sarala Nagar, Cuttack Road, Sarala Nagar, Cuttack Road, Bhubaneswar. Bhubaneswar. PAN/GIR No PAN/GIR No.AADCK 2706 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri S.C.Mohanty, ld Sr DR S.C.Mohanty, ld Sr DR Date of Hearing : 22/0 04/2024 Date of Pronouncement : 22/0 /04/2024 O R D E R Per Bench

This is an appeal filed by the assessee against the ord This is an appeal filed by the assessee against the ord This is an appeal filed by the assessee against the order of the ld Addl CIT(A), Varanasi Addl CIT(A), Varanasi dated 14.12.2023 in Appeal No. in Appeal No.CIT(A), Bhubaneswar- -1/15806/2019-20 for the assessment year for the assessment year 2014-15.

None appeared for the assessee and Shri appeared for the assessee and Shri S.C.Mohanty, S.C.Mohanty, Ld Sr. DR appeared for the revenue. appeared for the revenue.

P a g e 1 | 3

We have considered the submission of ld Sr. DR. A perusal of the impugned order clearly shows that the ld Addl. CIT(A), Varanasi has passed exparte order without hearing the assessee. Also on perusal of the order shows that the ld Addl. CIT(A) has issued notices on four occasions, but there was no response from the side of the assessee. We also observe that during the assessment proceedings, the assessee has not represented his case by producing the required documents or submissions. Therefore, the Assessing Officer has passed the order and made the addition due to non- representation. In view of above, in order to impart substantial justice, we deem it proper to set aside the order of the ld Addl.CIT(A) and remit the matter back to the file of the ld Addl. CIT(A) for fresh adjudication after allowing reasonable opportunity of being heard to the assessee. The assessee is also directed to appear before the ld Addl.CIT(A) and produce the documents, as required by him for denovo adjudication

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

Order dictated and pronounced in the open court on 22/04/2024.

Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 22/04/2024 B.K.Parida, SPS (OS)

P a g e 2 | 3

K1 SECURITY SERVICES PVT LTD,BHUBANESWAR vs. DCIT CIRCLE- 1(1), BHUBANESWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments