MR. DURYODHAN PATI,BHUBANESWAR vs. DY.CIT-CIRCLE-2(1), BHUBANESWAR

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ITA 305/CTK/2025Status: DisposedITAT Cuttack03 July 2025AY 2017-183 pages
AI SummaryN/A

What did the Tribunal hold?

The ITAT acknowledged the assessee's non-representation before the CIT(A) and, considering the AR's request for another opportunity, set aside the CIT(A)'s ex-parte order. The appeal is restored to the file of the Ld. CIT(A) for fresh adjudication on merits, with directions for the assessee to be diligent and file necessary submissions.

What were the facts?

The assessee, Duryodhan Pati, appealed against the CIT(A)'s order for AY 2017-18, contending it was passed ex-parte without providing a hearing opportunity. The CIT DR, however, argued that the assessee was non-compliant to notices, leading the CIT(A) to confirm the Assessing Officer's addition based on available records.

What were the issues?

Whether the CIT(A) order, passed ex-parte due to non-representation by the assessee, should be set aside and remanded for a fresh hearing on merits.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Duryodhan Pati Vs. DCIT, Circle-2(1), Bhubaneswar At: MA-80, H.B Colony Nageswartangi Old Town, Bhubaneswar, 751002 PAN/GIR No. ABBDPP 5815 G (Appellant) .. ( Respondent) Assessee by : Shri B.R. Panda, Adv Revenue by : Shri Ashim Kr Chakraborty, CIT DR Date of Hearing : 03/07/2025 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. Addl/JCIT (A)-1, Kolkata, dated 29/03/2025 in Appeal No.ADDL/JCIT(A)- KOLKATA/10007/2016-17 passed for Assessment Year 2017-18.

2.

At the time of hearing, ld AR of the assessee submitted that the impugned order has been passed exparte without hearing the assessee. He submitted that if one more opportunity is granted, the assessee will cooperate in the set aside proceedings.

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3.

On the other hand, ld CIT DR referred to page 6 of the impugned order and submitted that the assessee was non compliant to the notice issued by the ld CIT(A), therefore, it was presumed that the assessee had no specific submission to pursue the appeal. It was in this backdrop that the ld CIT(A) confirmed the addition made by the Assessing Officer after considering the relevant materials available on record. The order is very clear. Hence, he opposed to restore the matter back to the file of the ld CIT(A) against.

4.

We have considered the rival submissions and perused the record of the case. It is an undisputed fact that due to non-representation by the assessee before the ld CIT(A), ld CIT(A). Now before us, ld AR prayed for one more opportunity to putforth his grievance before the ld CIT(A). Considering the fact that the assessee was not represented before the ld CIT(A) by filing any submission and the prayer of the ld AR of the assessee, we set aside the order of the ld CIT(A) and restore the appeal back to the file of the Ld.CIT(A) with a direction to decide the appeal on merits after hearing the assessee. The assessee is also directed to be diligent and file relevant documents/written submissions before the Ld.CIT(A) and the Ld.CIT(A) is directed to decide the issue as per sub-section (6) of sec.250 of the Act.

5.

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

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Cuttack, 03/07/2025 B.K.Parida, Sr. PS (OS) Copy of the Order forwarded to : 1. The Appellant : Duryodhan Pati At: MA-80, H.B Colony Nageswartangi Old Town, Bhubaneswar, 751002

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