What did the Tribunal hold?

The Tribunal found that the assessee had not complied with notices from the AO. However, in the interest of substantial justice, the Tribunal decided to grant one more opportunity to the assessee to present its case before the AO.

The assessee's appeal was against the CIT(A)'s order confirming the AO's disallowance. The assessee claimed that they were not provided a proper opportunity of hearing by the lower authorities.

What were the issues?

Whether the assessee was denied a proper opportunity of hearing by the lower authorities and if the disallowance made by the AO was justified.

M/S. Supreme Concrete &… vs DCIT | ITAT Cuttack 2019

Income Tax Appellate Tribunal, “SMC” BENCH, CUTTACK

Before: SHRI CHANDRA MOHAN GARG

Hearing: 06/02/2019Pronounced: 06/02/2019

This is an appeal filed by the assessee against the order of CIT(A)- 1, Bhubaneswar, dated 27.09.2018 passed in First Appeal No.0238/17-18 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 not complied the notices issued by the AO on 14.06.2017, 20.07.2017 and 23.10.2017 to produce certain account and details. Therefore, in absence of any evidence to show that the payment was made on or before the due date of filing return of income by the assessee, the CIT(A) treated the disallowance made by AO as justified and accordingly confirmed the same. 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 AO. Accordingly, appeal of the assessee is restored back to the file of AO to adjudicate the issue after calling the required details from the assessee and after providing proper opportunity of hearing to the assessee. The assessee is also directed to cooperate with the AO 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 06/02/2019. (CHANDRA MOHAN GARG) "या"यक सद"य / JUDICIAL MEMBER कटक Cuttack; "दनांक Dated 06/02/2019 ".कु."म/PKM, Sr.P.S.

3 आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to : अपीलाथ" / The Appellant- .

M/s Supreme Concrete & Infrastructure (P) Ltd., A-6, Polymer Complex, KIIT, Patia, Bhubaneswar-751024 ""यथ" / The Respondent-

DCIT, Corporate Circle-1(2), Bhubaneswar आयकर आयु"त(अपील) / The CIT(A), 3. आयकर आयु"त / CIT

"वभागीय ""त"न"ध, आयकर अपील"य अ"धकरण, कटक / DR, ITAT, Cuttack 5. गाड" फाईल / Guard file. 6. स"या"पत ""त //// आदेशानुसार/ BY ORDER,

(Senior Private Secretary) आयकर अपील"य अ"धकरण, कटक / ITAT, Cuttack

M/S. SUPREME CONCRETE & INFRASTRUCTURE PVT. LTD.,BHUBANESWAR vs. DCIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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