AYIMAT KHAN,BHADRAK vs. INCOME TAX OFFICER, BHADRAK
Facts
The assessee filed two appeals against the orders of the CIT(A) for assessment years 2015-2016 & 2017-2018. The assessee contended that they were not given sufficient opportunity to be heard by the CIT(A). The Revenue argued that the assessee did not produce any evidence before the lower authorities and suggested levying a cost.
Held
The Tribunal acknowledged that the assessee could not substantiate their claim before the lower authorities. However, in the interest of justice and considering the assessee's request for another opportunity, the Tribunal restored the appeals to the file of the AO for fresh adjudication. This was granted subject to the assessee paying a cost of Rs. 10,000/- each.
Key Issues
Whether the assessee was denied a sufficient opportunity of being heard by the lower authorities, and if so, whether the appeals should be restored to the AO for fresh adjudication.
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
आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.231&232/CTK/2025 (नििाारण वर्ा / Assessment Years : 2015-2016 & 2017-2018) Aimat Khan, Vs ITO, Bhadrak Jayanagar, Babib Nagar, Dhamnagar, Bhadrak PAN No. : CJMPK 7544 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Chitrasen Parida, Advocate राजस्व की ओर से /Revenue by : Shri Vijay Singh, Sr. DR सुनवाई की तारीख / Date of Hearing : 14/08/2025 घोषणा की तारीख/Date of Pronouncement : 14/08/2025 आदेश / O R D E R Per Bench : These two appeals are filed by the assessee against the separate orders, both dated 24.02.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment years 2015- 2016 & 2017-2018. 2. It was submitted by the ld AR that the ld. CIT(A) has dismissed both appeals of the assessee without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of ld. AO to decide the issue involved in both the appeals afresh so that the assessee could be able to produce all the evidence to substantiate his claim.
2 ITA No.231&232/CTK/2025 3. In reply, ld Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that the assessee has not produced any evidence either before the ld. Assessing Officer or before the ld. CIT(A). It was the submission that looking to the non- cooperative attitude of the assessee, a reasonable cost deserves to be levied. 4. We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents neither before the ld. CIT(A) in appellate proceedings nor before the ld. AO in assessment proceedings. However, the ld. AR has made a request before the Bench that if the assessee is given one more opportunity to represent its case before the ld. AO, the assessee could be able to provide all the details before the ld. Assessing Officer to substantiate its claim. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. AO by restoring the issues in both the appeals to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.10,000/- (Rupees Ten Thousand only) each shall be payable by the assessee to the Income Tax Bar Association, ITAT Campus, Sector-1, CDA, Cuttack- 753014, within sixty days from the date of this order and receipt of the same would be produced before the AO at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) in both
3 ITA No.231&232/CTK/2025 the appeals shall stand confirmed. The assessee shall cooperate in the readjudication proceeding before the AO positively. 5. In the result, both appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 14/08/2025. Sd/- Sd/- (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 14/08/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : अपीलार्थी / The Appellant- 1. 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack आदेशािुसार/ BY ORDER, 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack
