JAMUNA GOLD DESIGNS,CUTTACK vs. INCOME TAX OFFICER, CUTTACK

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ITA 698/CTK/2025Status: DisposedITAT Cuttack23 December 2025AY 2017-2018Bench: the Id. CIT(Appeals) to substantiate his case. 3. On the other hand, Id. Departmental Representative submitted that there were several opportunities to the assessee but he failed to substantiate his case. Therefore, he pleaded to confirm the order passed by the Id. CIT(Appeals). 4. We have heard the rival submissions and perused the material available on record. The sole grievance of Id CIT(A) is that the assessee has not filed any explanation or documentary evidence in support of the claim1 pages

AI SummaryPartly Allowed

Facts

The assessee filed an appeal against an ex-parte order passed by the CIT(A). The assessee claimed that they did not receive notice and thus could not present their case. The CIT(A) had granted partial relief based on the facts in Form 35 but denied full relief due to lack of evidence.

Held

The Tribunal noted that the assessee claimed to have sufficient evidence which was not considered by the CIT(A). To meet the principle of natural justice, the Tribunal set aside the order and remitted the matter back to the CIT(A) for a fresh hearing, cautioning the assessee to cooperate.

Key Issues

Whether the assessee was afforded a reasonable opportunity of being heard by the CIT(A) and whether their evidence was duly considered.

Sections Cited

IT Act

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI DUVVURU RL REDDY(KZ) & SHRI RAJESH KUMAR

BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT (KZ) AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.698/CTK/2025 (�नधा�रण वष� / Assessment Year : 2017-18) Jamuna Gold Designs, Naya Sarak, Vs ITO, Ward -1(1), Cuttack Chandinchowk, Cuttack PAN No. : AALFJ 7851 P .. (अपीलाथ� /Appellant) (��यथ� / Respondent) �नधा�रती क� ओर से /Assessee by : Shri Chitrasen Parida, Adv राज�व क� ओर से /Revenue by : Shri Vijaya Singh, Sr. DR सुनवाई क� तार�ख / Date of Hearing : 23 /12/2025 घोषणा क� तार�ख/Date of Pronouncement : 23 /12/2025 आदेश / O R D E R Per Duvvuru RL Reddy, Vice President (KZ) This is an appeal filed by the assessee against the order dated 13.08.2025 passed by ld CIT(A), NFAC, Delhi in Appeal No. CIT(A), Cuttack/10571/2019-20 for the assessment year 2017-18.

Ld AR of the assessee submitted that the ld CIT(A) has passed the order exparte without affording reasonable opportunity to the assessee. It was the submission that the assessee has not received any notice from the ld. CIT(Appeals), therefore, he could not present the case before the ld. CIT(Appeals). It was the submission that on the basis of facts mentioned in Form 35, the ld CIT(A) has granted part relief and due to want of evidences, full relief was not allowed. He further submitted that the assessee has a strong 2 आयकर अपील सं/ITA No.698/CTK/2025 (�नधा�रण वष� / Assessment Year : 2017-18) case and, therefore, he pleaded for one more opportunity before the ld. CIT(Appeals) to substantiate his case.

On the other hand, ld. Departmental Representative submitted that there were several opportunities to the assessee but he failed to substantiate his case. Therefore, he pleaded to confirm the order passed by the ld. CIT(Appeals).

We have heard the rival submissions and perused the material available on record. The sole grievance of ld CIT(A) is that the assessee has not filed any explanation or documentary evidence in support of the claim. On the basis of facts submitted by the assessee in Form No.35, ld CIT(A) has granted part relief. But the submission of ld AR is that the assessee has all the required evidence to substantiate the grounds of appeal and as the same could not be furnished, ld CIT(A) has not taken into consideration to those materials. Considering the facts and circumstances of the case and in order to meet the principle of natural justice, we are inclined to set aside the order passed by the ld. CIT(Appeals) and remit the matter back to the file of ld. CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the Ld. CIT(Appeals) failing which the Ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law based on the materials available on the record. Thus, the grounds raised by the assessee are allowed for statistical purposes.