BINESH PRASAD SINGH,KENDRAPARA vs. INCOME TAX OFFICER, KENDRAPARA, KENDRAPARA

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ITA 46/CTK/2024Status: HeardITAT Cuttack02 April 2024AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the Assessing Officer for readjudication. The assessee was granted an adequate opportunity to present their case and substantiate their claims.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for not providing satisfactory explanations. Even before assessment proceedings, the assessee had not produced any evidence.

What were the issues?

Whether the assessee provided satisfactory explanations and evidence to substantiate their case before the tax authorities.

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri P.K.Mishra, Adv
For Respondent: Shri S.C.Mohanty, ld Sr DR, Shri S.C.Mohanty, ld Sr DR
Hearing: 02/0Pronounced: 02/0

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 5.1.2024 5.1.2024 in Appeal No.CIT(A),Cuttack/10680/2019 Cuttack/10680/2019-20 for the assessment year for the assessment year 2017-18.

2.

Shri P.K.Mishra P.K.Mishra, ld AR appeared for the assessee , ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. S.C.Mohanty, ld Sr DR appeared for the revenue.

3.

I have considered the rival submissions. A perusal of the order of I have considered the rival submissions. A perusal of the order of I have considered the rival submissions. A perusal of the order of the ld CIT(A) shows that the ld CIT(A) has dismissed the assessee’s appeal the ld CIT(A) shows that the ld CIT(A) has dismissed the assessee’s appeal the ld CIT(A) shows that the ld CIT(A) has dismissed the assessee’s appeal on the ground that no satisfactory explanation has been offered. A perusal ound that no satisfactory explanation has been offered. A perusal ound that no satisfactory explanation has been offered. A perusal of the assessment order also shows that even before the assessment of the assessment order also shows that even before the assessment of the assessment order also shows that even before the assessment

1.

P a g e 1 | 2 proceedings, the assessee has not produced any evidence. This being so, on account of the prayer from both the sides, the issues in this appeal are restored to the file of the Assessing Officer for readjudication after granting the assessee adequate opportunity of hearing to substantiate his case.

4.

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

Order dictated and pronounced in the open court on 02/04/2024.

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