RAMAMANI TRIPATHY,BALASORE vs. ACIT, CIRCLE BALASORE, BALASORE

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ITA 356/CTK/2023Status: DisposedITAT Cuttack14 March 2024AY 2017-20183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal rejected the assessee's adjournment application due to non-compliance and non-production of evidence before lower authorities. However, to provide an opportunity to rectify the mistake, the issues were restored to the AO for re-adjudication.

What were the facts?

The assessee, a teacher and foreign liquor shop licensee, failed to cooperate with the AO and CIT(A) regarding substantial cash deposits in her bank account. The cash deposits exceeded the sales turnover by Rs. 20,93,460/-, which was treated as unexplained by the AO.

What were the issues?

Whether the Tribunal can admit fresh evidence when the assessee has consistently failed to produce evidence before lower authorities. Whether the matter should be remanded to the AO for re-adjudication to grant an opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH CUTTACK

Before: SHRI GEORGE MATHAN

Hearing: 14/03/2024Pronounced: 14/03/2024

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 16.10.2023, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1057080721(1) for the assessment year 2017-2018.

2.

Shri Natabar Panda, Advocate appeared on behalf of the assessee. Shri S.C.Mohanty, Sr. DR appeared on behalf of the revenue.

3.

When the appeal was called for hearing, an adjournment application has been filed by the assessee, wherein it is mentioned that the assessee is suffering from cold and fever, hence unable to provide the documents in support of the hearing. No medical certificate has been produced.

4.

As the facts in the present case are clear and this is a case of non- compliance before the AO and non-production of evidence before the AO, the adjournment application filed by the assessee is rejected and appeal is disposed off.

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