What did the Tribunal hold?

The ITAT, in the interest of substantial justice, decided to grant the assessee one more opportunity to present their case before the CIT(A). The appeal was restored to the CIT(A) for adjudication after providing a proper hearing.

The assessee's appeal was dismissed by the CIT(A) for non-appearance and failure to file submissions despite multiple opportunities. The assessee then appealed to the ITAT, requesting another chance to present their case.

What were the issues?

Whether the assessee was provided with a proper opportunity of hearing by the lower authorities and if a further opportunity should be granted.

Shri Dinesh Kumar Saha, Keonjhar vs ITO | ITAT Cuttack 2019

Income Tax Appellate Tribunal, “SMC” BENCH, CUTTACK

Before: SHRI CHANDRA MOHAN GARG

Hearing: 05/04/2019Pronounced: 05/04/2019

This is an appeal filed by the assessee against the order of CIT(A), Cuttack, dated 23.01.2019 passed in First Appeal No.0289/2015-16 for the assessment year 2013-2014. 2. Ld. AR, apart from the grounds of appeal raised by the assessee, submitted that both the authorities below have not provided proper opportunity of hearing to the assessee and prayed for one more opportunity to represent its case before the AO.

Ld. DR, on the other hand, objected to the submissions of the assessee and prayed that the assessee has not complied the hearing notice and again praying for opportunity without explaining the reasonable cause.

I have heard rival submissions and perused the materials available on record. I find that the ld. CIT(A) has observed that the assessee has 2 neither appeared before the CIT(A) nor filed any written submission in spite of several opportunities afforded to the assessee, accordingly the CIT(A) dismissed the appeal of the assessee. Keeping in view the above background of the case and considering the prayer of the assessee and in the interest of rendering substantial justice, I am of the considered view that no loss will be caused to the revenue if one more opportunity is allowed to the assessee to present its case before the CIT(A). Accordingly, appeal of the assessee is restored back to the file of CIT(A) to adjudicate the issue after providing proper opportunity of hearing to the assessee. The assessee is also directed to cooperate with the CIT(A) in disposal of the case. I order accordingly.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 05/04/2019. (CHANDRA MOHAN GARG) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनांक Dated 05/04/2019 प्र.कु.मम/PKM, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant- . Sri Dinesh Kumar Saha,C/o-Sri T.Chandra Saha,At-Sriram Nagar, Ward No.04,Near National High School,Keonjhar-758035 प्रत्यथी / The Respondent-

ITO, Keonjhar Ward, Keonjhar 3. आयकर आयुक्त(अऩीऱ) / The CIT(A), 4. आयकर आयुक्त / CIT आदेशािुसार/ BY ORDER, 5. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ग पाईऱ / Guard file. सत्यावऩत प्रयत //// (Senior Private Secretary) आयकर अपीऱीय अधिकरण, कटक / ITAT, Cuttack

SHRI DINESH KUMAR SAHA,KEONJHAR vs. ITO, KEONJHAR WARD, KEONJHAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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