DATUM MICRO CREDIT,GANJAM vs. INCOME TAX OFFICER, WARD-1, BERHAMPUR
Facts
The assessee filed an appeal against the order of the Ld.CIT(A) which was passed ex-parte and dismissed the appeal for non-representation and non-production of evidence. Both parties agreed to restore the issues to the AO for readjudication.
Held
The Tribunal considered the submissions of both parties and noted that the CIT(A)'s order was ex-parte. In the interest of justice, the issues were restored to the AO for readjudication, with an opportunity granted to the assessee to present its case.
Key Issues
Whether the ex-parte order passed by the CIT(A) is sustainable and if not, what should be the course of action.
Sections Cited
IT Act
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, �ाियक सद� के सम� । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.453/CTK/2025 (िनधा�रण वष� / Assessment Year : 2018-2019) Datum Micro Credit Vs ITO, Ward-1, Berhampur Gundicha Nagar, Konisi, Berhampur, Ganjam, 761008 PAN No. : AAECD 9153 C (अपीलाथ� /Appellant) .. (��यथ� / Respondent) िनधा�रती क� ओर से /Assessee by : Shri Braja Bandhu Bihari, AR राज�व क� ओर से /Revenue by : Shri Vijay Singh, Sr. DR 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 assessee against the Ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi order dated 01/08/2025 passed in Appeal No.NFAC/2017-18/10043686 for the assessment year 2018-2019. 2. At the time of hearing it was put to the assesee that the Ld. AR that the order of the Ld. CIT(A) is an exparte order and the Ld.CIT(A) has dismissed the appeal of the assesee for none representation and none production of any evidence. It was fairly agreed by the both the sides that issues to be restored to the file of the AO for readjudication and to grant the assesee adequate opportunity to substantiate its case. 3. I have considered the submissions of the both the sides. A perusal of the facts show that the order of the Ld. CIT(A) is an exparte order and
2 ITA No.453/CTK/2025
as both the sides have agreed to issue being restored to the file of the AO for readjudication, In the interest of justice, the issues in this appeal are restored to the file of the AO for readjudication after granting the assesee adequate opportunity of being heard. 4. In the result, the appeal of the assesee 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- Datum Micro Credit Gundicha Nagar, Konisi, Berhampur, Ganjam, 761008 2. ��थ� / The Respondent- ITO, Ward-1, Berhampur 3. आयकर आयु�(अपील) / The CIT(A), 4. आयकर आयु� / CIT 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, कटक / DR, ITAT, Cuttack 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�यािपत �ित //True Copy// (Assistant Registrar) आयकर अपीलीय अिधकरण, कटक/ITAT, Cuttack
