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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK , CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER Assessment Year : 2014-15 Manishankar Manishankar Rath, Rath, Qr. Qr. Vs. ITO, Angul ITO, Angul No.A/567, No.A/567, NALCO NALCO Nagar, Nagar, Angul. PAN/GIR No. PAN/GIR No.AFZPR 4414 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri S.C.Mohanty, : Shri S.C.Mohanty, Sr DR Date of Hearing : 14/0 03/2024 Date of Pronouncement : 14/0 /03/2024 O R D E R This is an appeal filed by the assessee against the order dated This is an appeal filed by the assessee against the order dated This is an appeal filed by the assessee against the order dated passed by the Ld Commissioner of Income Tax (Appeals) passed by the Ld Commissioner of Income Tax (Appeals) passed by the Ld Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Appeal Centre, Delhi in appeal No.CIT(A), Bhubaneswar in appeal No.CIT(A), Bhubaneswar-2/1032/2018-19 for the assessment year 2013 for the assessment year 2013-14.
None ap None appeared on behalf of the assessee when the matter was peared on behalf of the assessee when the matter was called on for hearing. called on for hearing. No adjournment petition is also on record. No adjournment petition is also on record. As the appeal can be decided in the absence of the assessee, after hearing the ld appeal can be decided in the absence of the assessee, after hearing the ld appeal can be decided in the absence of the assessee, after hearing the ld Sr DR, I proceed to dispose of the appeal. Sr DR, I proceed to dispose of the appeal.
P a g e 1 | 3 I have heard the rival submissions. A perusal of the order of the ld 3. CIT(A) shows that the appeal has been dismissed for non-representation and as such, the assessee has not been able to produce any documents to substantiate his claim. Also a perusal of the assessment order shows that the assessee has been non-cooperative before the Assessing Officer despite given various opportunities, therefore, the assessment has been completed u/s.147/144 of the Act. In view of above, it is evident that the assessee is non-compliant of the income tax proceedings before the Assessing officer as well as before the ld CIT(A). However, in order to meet the ends of justice, I feel it proper to remit the matter back to the Assessing Officer to give another opportunity to the assessee to file the required documents for denovo assessment as per law. With these directions, the appeal is restored to the file of the AO.
In the result, appeal of the assessee is partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 14/03/2024.
Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 14 /03/2024 B.K.Parida, SPS (OS)
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