HEMRAJ DEVKARANDAS METALS & MINERAL LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE -1,, SAMBALPUR

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ITA 282/CTK/2025Status: DisposedITAT Cuttack03 December 2025AY 2018-19Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee had not responded to the show cause notice from the PCIT. In the interest of justice, the appeal was restored to the file of the PCIT for fresh adjudication, granting the assessee an adequate opportunity to substantiate its claim.

What were the facts?

The assessee filed an appeal against the order of the PCIT, Visakhapatnam for AY 2018-19. The assessee's AR submitted that the assessee did not represent before the PCIT and had not responded to the show cause notice. The Id CIT DR did not object to granting another opportunity.

What were the issues?

Whether the assessee should be granted another opportunity to represent the matter before the PCIT, especially when they failed to respond to the show cause notice.

Which sections of the Income-tax Act were involved?

IT Act

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

"नधा"रती क" ओर से /Assessee by : Shri A.C.Jhaveri, CA राज"व क" ओर से /Revenue by : Shri Ashim Kr Chakraborty, ld CIT DR सुनवाई क" तार"ख / Date of Hearing : 3 /12/2025 घोषणा क" तार"ख/Date of Pronouncement : 3 /12/2025 आदेश / O R D E R Per Bench :

This is an appeal filed by the assessee against the order dated 28.3.2025 passed by ld PCIT, Visakhapatnmam in Appeal No. F. No.Pr.CIT(C)/VSP/HDMM/2024-25 for the assessment year 2018-19.

2.

Shri A.C.Jhaveri, ld AR appeared for the assessee and Shri Ashim Kr Chakraborty, ld CIT DR appeared for the revenue.

3.

It was submitted by ld AR that the assessee has not represented before the Pr. CIT, Visakhapatnam. It was submitted by ld AR that though show cause 2 notice had been issued to the assessee, the assessee has not responded before the ld Pr. CIT. It was the prayer that the assessee may be granted another opportunity to represent the matter before the Pr. CIT. Ld CIT DR did not raise any serious objection to the same.

4.

Considering the submissions of ld AR and as it is noticed that the assessee has not responded to the show cause notice issued by the Pr. CIT, Visakhapatnam, in the interest of justice, the issues in this appeal are restored to the file of Pr. CIT for fresh adjudication after granting the assessee adequate opportunity to substantiate its claim. Should the assessee not cooperate in the set aside proceedings, liberty is granted to the ld Pr. CIT to draw adverse inference.

5.

In the result, appeal of the assessee stands partly allowed for statistical purposes.

Order dictated and pronounced in the open court on 3/12/2025. (राजेश कुमार) (जाज" माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सद"य/ ACCOUNTANT MEMBER "या"यक सद"य / JUDICIAL MEMBER "दनांक Dated 3/12/2025 B.K.Parida, Sr.P.S(OS)

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