GAUTAM KUMAR CHELL,ODISHA vs. ACIT,CIRCLE ROURKELA, ROURKELA,ORISSA

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ITA 252/CTK/2025Status: DisposedITAT Cuttack23 July 2025AY 2021-22Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee could not substantiate its claim before the CIT(A). In the interest of justice, the assessee was granted one more opportunity to present its case before the CIT(A) for fresh adjudication after providing an adequate opportunity of being heard.

What were the facts?

The assessee filed an appeal against the order of the Addl./JCIT(A)-1. The assessee's authorized representative argued that the appeal was dismissed without sufficient opportunity of being heard. The revenue representative supported the orders of the lower authorities.

What were the issues?

Whether the assessee was denied an adequate opportunity of being heard by the CIT(A) and whether the matter should be restored for fresh adjudication.

Which sections of the Income-tax Act were involved?

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

Hearing: 23/07/2025Pronounced: 23/07/2025

O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. Addl./JCIT(A)-1, Hyderabad dated 28.02.2025 for assessment year 2021- 2022.

2.

It was submitted by the ld AR that the ld. CIT(A) has dismissed the appeal 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. CIT(A) to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate his claim.

3.

In reply, ld Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A).

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