SEKH AMJAD,KHURDA vs. DCIT, CIRCLE-1(1), BHUBANESWAR

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ITA 251/CTK/2025Status: DisposedITAT Cuttack03 July 2025AY 2016-17Bench: S/SHRI DUVVURU RL REDDY, VICE PRESIDENT(KZ) AND RAJESH KUMAR (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal acknowledged that the assessee was not given adequate opportunity for hearing. The Tribunal set aside the CIT(A)'s order and remitted the matter back for a fresh decision, ensuring the assessee is given another opportunity to be heard.

What were the facts?

The assessee appealed against the order of the CIT(A) which confirmed additions made by the AO. The CIT(A) had dismissed the appeal without providing adequate opportunity for hearing. The assessee's counsel argued that they were not given sufficient opportunity.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without providing adequate opportunity for hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: DUVVURU RL REDDY(KZ) RL REDDY(KZ) RAJESH KUMAR

For Appellant: Shri P.R.Mohanty, Adv
For Respondent: Shri Prateek kr Mishra, Sr. DR
Hearing: 03/07/2025Pronounced: 03/07/2025

Sekh Amjad Vs. DCIT, Circle-1(1), Bhubaneswar , Bhubaneswar Shop No- 5, Fish Market, Unit 5, Fish Market, Unit-4, Bhubaneswar, 751001 PAN/GIR No. AOJPA 5742 A AOJPA 5742 A (Appellant) ) .. ( Respondent Respondent) Assessee by Assessee by : Shri P.R.Mohanty, Adv Revenue by venue by : Shri Prateek kr Mishra, Sr. DR Date of Hearing : Date of Hearing : 03/07/2025 Date of Pronouncement : Date of Pronouncement : 03/07/2025 O R D E R Per Bench The present appeal is directed at the instance of assessee against the order of ld. The present appeal is directed at the instance of assessee against the order of ld. The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NAFC), New Centre (NAFC), New Delhi NFAC), Delhi dated 24/03/2025 24/03/2025 in Appeal No. NFAC/2015-16/10321634 16/10321634 passed for Assessment Year 2016-17.

2.

At the time of hearing, ld. Counsel for the assessee stated that the ld CIT(A) has At the time of hearing, ld. Counsel for the assessee stated that the ld CIT( At the time of hearing, ld. Counsel for the assessee stated that the ld CIT( dismissed the appeal without giving adequate opportunity of hearing to the assessee. He dismissed the appeal without giving adequate opportunity of hearing to the assessee. He dismissed the appeal without giving adequate opportunity of hearing to the assessee. He

P a g e 1 | 3 prayed before the Bench that the impugned order be set aside and remitted back to the file of ld. CIT(Appeals) for deciding it afresh.

4.

On the other hand, ld Sr DR supported the orders of the lower authorities.

5.

We have heard the rival contentions and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld CIT(A) confirmed the addition made by the AO. Before us, ld AR undertakes that the assessee will cooperate the proceedings, if the matter is restored back to the file of the Assessing Officer. Considering the facts and circumstances of the case, we are inclined to set aside the order passed by the ld. CIT(Appeals) in order to meet the principle of natural justice, and remit the matter back to his file with a direction to provide one more opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co- operate with the proceedings before the ld CIT(A), failing which the ld CIT(A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are allowed for statistical purposes.

6.

In the result, appeal of the assessee stands allowed for statistical purposes.

Order dictated and pronounced in the open court on 03/07/2025. Sd/- sd/-

(RAJESH KUMAR) (DUVVURU RL REDDY) ACCOUNTANT MEMBER VICE PRESIDENT

P a g e 2 | 3

Cuttack, 03/07/2025 B.K.Parida, Sr. PS (OS) Copy of the Order forwarded to : 1. The Appellant : Sekh Amjad Shop No- 5, Fish Market, Unit-4, Bhubaneswar, 751001

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