SURESH KUMAR UPADHAYA,SHREEHARI BIHAR vs. INCOME TAX OFFICER, WARD PURI, SEE BEACH PURI

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ITA 39/CTK/2024Status: DisposedITAT Cuttack27 March 2024AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessment order was ex-parte and the assessee requested an opportunity to present evidence. In the interest of justice, the case was restored to the Assessing Officer for readjudication.

What were the facts?

The assessee's appeal against an ex-parte assessment order was heard. The assessee's representative argued that notices from the CIT(A) were not received, leading to the ex-parte order and an addition related to demonetized currency deposits.

What were the issues?

Whether the assessee was denied a proper opportunity of being heard due to non-receipt of notices, and if the ex-parte assessment order should be set aside.

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Mohit Sheth, Adv
For Respondent: Shri S.C.Mohanty, ld Sr DR, Shri S.C.Mohanty, ld Sr DR
Hearing: 27/0Pronounced: 27/0

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), NFAC, Delhi CIT(A), NFAC, Delhi dated 15.12.2023 in Appeal No. in Appeal No.CIT(A) Bhubaneswar- 2/10133/2019 2/10133/2019-20 for the assessment year 2017-18.

2.

Shri Mohit Seth, Mohit Seth, ld AR appeared for the assessee. ld AR appeared for the assessee. Shri S.C.Mohanty, ld Sr DR represented on behalf of the revenue. represented on behalf of the revenue.

3.

It was submitted by ld AR that the ld CIT( It was submitted by ld AR that the ld CIT(A) had issued notices on A) had issued notices on three occasions but the notices were not received by the assessee. It was three occasions but the notices were not received by the assessee. It was three occasions but the notices were not received by the assessee. It was the further submission that the assessment order has been passed exparte the further submission that the assessment order has been passed exparte the further submission that the assessment order has been passed exparte

P a g e 1 | 3 and addition made in respect of the demonetization currency deposited in the assessee’s bank account. It was the submission that the assessee may be granted another opportunity to appear before the AO to produce all the evidences in support of its claim.

4.

In reply, ld Sr DR vehemently supported the order of the Assessing Officer and ld CIT(A).

5.

I have considered the rival submissions. As it is noticed that the assessment order is itself an exparte order and ld AR has undertaken to produce all the evidences before the AO if an opportunity is given, in the interest of justice and fair-play, the issues in this appeal are restored to the file of the Assessing Officer for readjudication after granting the assessee adequate opportunity of being heard.

6.

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

Order dictated and pronounced in the open court on 27/03/2024.

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