CTTC HOSTEL FUND,BHUBANESWAR vs. INCOME TAX OFFICER, WARD-2(1), BHUBANESWAR
Facts
The assessee filed an appeal against the order of the Ld. CIT(A) for the assessment year 2017-18. The assessee sought an adjournment, which was rejected by the tribunal due to lack of supportive reasons.
Held
The tribunal noted that the assessee had not cooperated in the assessment proceedings, leading to an ex-parte order by the AO. To ensure justice, the issues were restored to the AO for readjudication after providing the assessee with an adequate opportunity to be heard.
Key Issues
Whether the appeal of the assessee can be allowed in the interest of justice by restoring the issues to the AO for readjudication after providing an adequate opportunity of being heard.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH CUTTACK
Before: SHRI GEORGE MATHAN
आयकर अपीलीय अिधकरण, “एस.एम.सी” �यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK (THROUGH VIRTUAL HEARING) �ी जाज� माथन, �याियक सद�य के सम� । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No. 415/CTK/2025 (िनधा�रण वष� / Assessment Year : 2017-2018) CTTC Hostel Fund Vs ITO, Ward-2(1), Bhubaneswar B-36, Chandaka Industrial Area, P.O:- KIIT, Bhubaneswar, 751024 PAN No. : AACAC 6726 A (अपीलाथ� /Appellant) .. (��यथ� / Respondent) िनधा�रती क� ओर से /Assessee by : None राज�व क� ओर से /Revenue by : Shri Vijay Singh, Sr. D.R. सुनवाई क� तारीख / Date of Hearing : 25/09/2025 घोषणा क� तारीख/Date of Pronouncement : 25/09/2025 आदेश / O R D E R This is an appeal filed by the assesee against the order of the Ld. CIT(A), National Faceless Appeal Centre(NFAC), Delhi dated 19/05//2025 for the assessment year 2017-18. 2. The assesee has sought an adjournment mentioning that some relevant documents and papers are require in the connection with the hearing of the appeal. As the reasons given are not supportive the adjournment application filed by the assessee stands rejected. 3. A perusal of the order of the Ld.CIT(A) and that of the AO clearly shows that the assessee has not co-operated in the assessment proceedings which has led to the AO being compelled to pass an exparte order. This is also mentioned by the Ld.CIT(A). This being so, in the interest of justice the issues in this appeal are restored to the file of the
2 ITA No.415/CTK/2025
AO for readjudication after granting the assessee adequate opportunity of being heard. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 25/09/2025.
Sd/- (जाज� माथन) (GEORGE MATHAN) �याियक सद�य / JUDICIAL MEMBER
�दनांक Dated 25/09/2025 Prakash Kumar Mishra, Sr.P.S आदेश क� �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant- CTTC Hostel Fund B-36, Chandaka Industrial Area, P.O:- KIIT, Bhubaneswar, 751024 2. ��थ� / The Respondent- ITO, Ward-2(1), Bhubaneswar आयकर आयु�(अपील) / The CIT(A), 3. आयकर आयु� / CIT 4. 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, कटक / DR, ITAT, Cuttack आदेशानुसार/ BY ORDER, 6. गाड� फाईल / Guard file. स�यािपत �ित //True Copy// (Assistant Registrar) आयकर अपीलीय अिधकरण, कटक/ITAT, Cuttack
