M/S. ORISSA INDUSTRIES LIMITED,CUTTACK vs. INCOME TAX OFFICER, WARD-2(2), CUTTACK
Facts
The assessee filed an appeal against the ex-parte order passed by the CIT(A) without providing a hearing. The CIT(A) had confirmed additions made by the Assessing Officer due to alleged non-compliance and non-response to notices sent via email.
Held
The Tribunal held that although notices were served and status showed 'Delivered', the assessee did not respond. However, in the interest of justice, the case was restored to the CIT(A) for fresh adjudication after affording a reasonable opportunity of being heard.
Key Issues
Whether the CIT(A) was justified in passing an ex-parte order without affording a proper opportunity of hearing to the assessee.
Sections Cited
147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
Per Bench : This is an appeal filed by the assessee against the order dated 22.08.2025 passed by ld CIT(A), NFAC, Delhi in Appeal No.CIT(A), Bhubaneswar- 2/10364/2019-20 for the assessment year 2012-13. 2. Shri Rashhmiranjan Patnaik ld AR appeared for the assessee and Shri Vijaya Singh, ld Sr DR appeared for the revenue.
It was submitted by the ld AR that the ld CIT(A) has passed exparte order without hearing to the assessee. He submitted that even if the assessment order has been passed u/s.147 of the Act. He submitted that if one more opportunity is granted, the assessee will cooperate in the set aside proceedings
2 आयकर अपील सं/ITA No.561/CTK/2025 ("नधा"रण वष" / Assessment Year :2012-13)
and furnish all the required evidences in support of the claim. Ld Sr DR did not have any objection.
We have considered the rival submissions. A perusal of the order of ld CIT(A) clearly shows that the notices of hearing sent to the assessee were served on the registered e-mail id of the assessee and the status of these notices on ITBA system is showing as “Delivered” and the assessee did not respond to those notices. It was in this backdrop that the ld CIT(A) has confirmed the addition made by the Assessing Officer on the ground of non-compliance. However, in the interest of justice, the issue in this appeal are restored to the file of the ld CIT(A) for fresh adjudication after affording reasonable opportunity of being heard to the assessee. The assessee is directed to comply with the notices issued by the ld CIT(A) and furnish all the required evidences in support of the claim, falling which, ld CIT(A) may draw adverse inference.
In the result, appeal of the assessee stands partly allowed for statistical purpsoes. Order directed and pronounced in the open court on 5/12/2025. (राजेश कुमार) (जाज" माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सद"य/ ACCOUNTANT MEMBER "या"यक सद"य / JUDICIAL MEMBER "दनांक Dated 05 /12/2025 B.K. Parida, Sr. P.S(OS)
3 आयकर अपील सं/ITA No.561/CTK/2025 ("नधा"रण वष" / Assessment Year :2012-13)
आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant- M/s. Orissa Industries Limited, Barang, Cuttack
The respondent- Income Tax Officer, Ward- 2(2), Cuttack 3. आयकर आयु"(अपील) / The CIT(A), NFAC, Delhi 4. आयकर आयु"त / CIT िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, कटक 5. / DR, ITAT, Cuttack 6. गाड" फाईल / Guard file. स"या"पत ""त //// आदेशानुसार/ BY ORDER,
(
