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Facts
The assessee filed appeals against orders passed by the CIT(A) which confirmed additions made by the Assessing Officer. The assessee's AR argued that the assessment order was invalid due to lack of incriminating material and that an adjournment was wrongly denied by the CIT(A).
Held
The Tribunal found merit in the assessee's contention that an opportunity to submit documentary evidence was unfairly denied. Therefore, the appeals were restored to the file of the CIT(A) for readjudication.
Key Issues
Whether the CIT(A) erred in passing an ex-parte order without providing adequate opportunity to the assessee to present documentary evidence and whether the assessment order under section 153A was valid.
Sections Cited
153A, 143(3)
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
आयकर अपील�य अ�धकरण, कटक �यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) �ी जाज� माथन, �या�यक सद�य एवं �ी राजेश कुमार, लेखा सद�य के सम� । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.465 to 467/CTK/2025 (�नधा�रण वष� / Assessment Years : 2015-16, 2016-17 & 2017-18 ) Sarosh Yazdani, At-Jhumpura, Vs DCIT, Circle-2(1), PO/PS: IRC Village, Bhubaneswar Bhubaneswar. PAN No. : AAUPY 4364 M (अपीलाथ� /Appellant) .. (��यथ� / Respondent) �नधा�रती क� ओर से /Assessee by : Shri P.K.Mishra, Adv राज�व क� ओर से /Revenue by : Shri Ashim Kr Chakraborty, ld CIT DR सुनवाई क� तार�ख / Date of Hearing : 2 /12/2025 : 2 /12/2025 घोषणा क� तार�ख/Date of Pronouncement आदेश / O R D E R Per Bench :
These are appeals filed by the assessee against the separate orders dated 6.8.2025 passed by Ld CIT(A), Bhubaneswar-2 in Appeal Nos. CIT(A), Bhubaneswar-1/10473/2018-19, CIT(A), Bhubaneswar-1/10479/2018-19 and CIT(A), Bhubaneswar-1/10481/2018-19, for the assessment year 202015-16, 2026-17 & 2017-18, respectively. 2. Shri P.K.Mishra, ld AR appeared for the assessee and Shri Ashim Kumar Chakraborty, ld CIT DR appeared for the revenue.
2 आयकर अपील सं/ITA Nos.465 to 467/CTK/2025 (�नधा�रण वष� / Assessment Years : 2015-16, 2016-17 & 2017-18 )
It was submitted by ld AR that the assessment order passed u/s.153A r.w.s. 143(3) of the Act being invalid in the eye of law on the ground of invalid satisfaction recorded by the AO. Ld AR submitted that in the absence of any incriminating material, the assessment order passed u/s.153A is invalid, however, the assessee could not submit documentary evidence to substantiate its claim before the ld CIT(A). As such in absence of any compliance from the assessee, the ld CITA) passed the order exparte. It was the submission that the assessee before the ld CIT(A) has sought for adjournment and could not appear. It was prayed by ld AR that one more opportunity may be provided to the assessee before the ld CIT(A) to submit all the documentary evidence to substantiate its claim.
In reply, ld CIT DR supported the orders of ld CIT(A).
We have considered the rival submissions. It is the contention of ld AR that before the ld CIT(A) had sought adjournment to furnish some documentary evidence in support of the claim, but the said request was not accepted and ld CIT(A) has passed the order exparte confirming the additions made by the Assessing Officer. It was the request to restore the matter to the file of the ld CIT(A) for readjudication after accepting the materials to be produced before him. Therefore, in the interest of justice, the issues in these appeals are restored to the file of the ld CIT(A) for readjudiction after providing adequate opportunity of hearing to the assessee subject to cost of Rs.2,000/- each in all the three appeals to be paid to ITAT Bar Association, Cuttack and the receipt of payment be produced before the ld CIT(A) before adjudication of the appeals.
3 आयकर अपील सं/ITA Nos.465 to 467/CTK/2025 (�नधा�रण वष� / Assessment Years : 2015-16, 2016-17 & 2017-18 )