IN2IT TECHNOLOGIES PRIVATE LIMITED,ODISHA vs. DEPUTY COMMISSIONER OF INCOME TAX, BHUBNESWAR
Facts
The assessee filed an appeal against the order of the CIT(A) for the assessment year 2017-2018. The assessee had filed an adjournment letter citing statutory audit and annual compliance obligations. The CIT-DR submitted that the assessee was non-cooperative and had missed multiple opportunities before the lower authorities.
Held
The Tribunal noted that the assessee had not represented itself before the lower authorities and had sought adjournment previously. In the interest of justice, the appeal was restored to the file of the CIT(A) for re-adjudication.
Key Issues
Whether the assessee was granted adequate opportunities to be heard before the lower authorities and whether the appeal should be restored to the file of CIT(A) for re-adjudication subject to cost.
Sections Cited
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
आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 10.07.2025 for the assessment year 2017-2018. 2. The ld. AR of the assessee has filed an adjournment letter and the employee of the auditor of the assessee has appeared. In the adjournment letter, it has been submitted that the assessee is engaged in completing the statutory audit and other annual compliance obligations. The reasons given by the assessee are not substantiated. 3. It was submitted by the ld. CIT-DR that the assessee has been non- cooperative before the Learned CIT(A) and even five opportunities were given, at one time even adjournment had been sought. It was a
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submission that if at all the assessee is to be given an opportunity, it can be restored to the file of the Learned CIT(A) subject to a cost of a minimum of Rs. 1 lakh. 4. We have considered the submissions. We have also perused the orders of the lower authorities. A perusal of the order of the ld. CIT(A) shows that in para 5.1, the ld. CIT(A) has provided the details of the opportunities given. It is also noticed that the assessee has sought adjournment at one point, therefore there is no ground of even claiming that the notices were not served. As it is noticed that the assessee has not represented before the lower authorities, in the interest of justice and so as to grant the assessee adequate opportunity to substantiate its case, the issues in this appeal are restored to the file of the ld. CIT(A) for re-adjudication after granting the assessee adequate opportunity of being heard, subject to a cost of Rs.1,00,000/-(Rupees One Lakh only) payable by the assessee to the Income Tax Appellate Tribunal Bar Association, Secor-1, CDA, Cuttack, Odisha-7453014 within 60 days from the date of this order and production of the evidence of such payment shall be made within the specified time before the ld. CIT(A) at the time of hearing. If the assessee does not make the payment within in the stipulated time or in the respect of the specified amount, the order of the Ld.CIT(A) shall stand confirmed.
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In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 26/09/2025. Sd/- Sd/- (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 26/09/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिललपप अग्रेपर्ि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- IN2IT Technologies Private Limited 502,503, 5th Floor, DLF Cyber City, Patia, KIIT University, Bhubaneswar 2. प्रत्यर्थी / The Respondent- DCIT, C-1(1),Bhubaneswar 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, 5. Cuttack आदेशधिुसधर/ BY ORDER, 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// (Assistant Registrar) आयकर अपीलीय अधर्करण, कटक/ITAT, Cuttack
