MR. ABHIJIT PATTNAIK,KHORDA vs. INCOME TAX OFFICER, BHAWANIPATNA WARD, BHAWANIPATNA
Facts
The assessee's appeals are against the orders of the CIT(A) which were passed without affording a reasonable opportunity of hearing. The assessee claims that all relevant documents were filed before the AO, but not considered. The assessee requested one more opportunity to present evidence.
Held
The Tribunal held that the quantum appeals for assessment years 2015-16 and 2014-15 were passed without a reasonable opportunity of hearing. The penalty proceedings u/s.271(1)(b) for assessment year 2015-16 were also related to the restored issue.
Key Issues
Whether the assessment and penalty orders were passed without affording a reasonable opportunity of hearing to the assessee.
Sections Cited
147, 144, 271(1)(b)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: SHRI DUVVURU RL REDDY(KZ) RL REDDY(KZ)
These are appeals These are appeals directed at the instance of assessee against the directed at the instance of assessee against the separate orders of ld. Commissioner of Income Tax (Appeals), National of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Appeal Centre (NAFC), New Delhi NFAC), Delhi NFAC), Delhi all dated
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ITA Nos.228/CTK/2025 Assessment Year : 2015-16 ITA No.235/CTK/2025 Assessment Year : 2015-16 ITA Nos.236/CTK/2025 Assessment Year : 2014-15 19/02/2025 in Appeal No.NFAC/2014-15/10120647 in the matter of assessment u/s.147 r.ws 144 of the Act and NFAC/2014-15/10178185 in the matter of penalty u/s.271(1)(b) of the Act for the assessment year 2015-16 and No. NFAC/2013-14/10117844 in the matter of assessment u/s.147 r.w.s 144 of the Act passed for Assessment Year 2014-15.
At the time of hearing, ld AR submitted that the ld CIT(A) has passed the order without affording reasonable opportunity to the assessee for both the assessment years. Ld AR before me produced a paper book containing 205 pages and submitted that these were produced before the AO through the department portal. He submitted that all the relevant documents were filed before the AO but the same were not considered. He submitted that if one more opportunity is given, the assessee would co- operate in set aside proceedings before the Jurisdictional Assessing Officer by filing necessary documentary evidences in support of the claim.
In reply, ld Sr DR submitted that enough opportunities have been granted to the assessee and the AO has passed the order by considering all the facts of the case.
I have heard the rival contentions and perused the material available on record. It is noticed that the quantum appeals for the assessment years 2015-16 & 2014-15 have been passed without affording reasonable opportunity of hearing to the assessee and the assessment orders have
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ITA Nos.228/CTK/2025 Assessment Year : 2015-16 ITA No.235/CTK/2025 Assessment Year : 2015-16 ITA Nos.236/CTK/2025 Assessment Year : 2014-15 been passed u/s.147/144 of the Act due to non-compliance of the notices issued by the AO. The contention of the ld AR is that all the documentary evidences were produced before the AO. Now, the ld AR has prayed that if one more opportunity is granted, the assessee will produce all the relevant documents and evidences in support of its claim. Considering the facts and circumstances of the case, the issues in both the quantum appeals are restored to the file of the Jurisdictional Assessing Officer for fresh adjudication after providing reasonable opportunity of hearing to the assessee.
With regard to penalty levied u/s.271(1)(b) of the Act, I am of the view that in view of the restoration of the issue in quantum proceedings for the assessment year 2015-16, the instant penalties on such restored issue are also sent back to the AO for taking an appropriate decision after the finalization of the fresh assessment on the set aside proceedings.
In the result, appeals of the assessee stands allowed for statistical purposes.
Order dictated and pronounced in the open court on 30/06/2025.
Sd/- (DUVVURU RL REDDY) VICE PRESIDENT Cuttack: Dated 30/06/2025 B.K.Parida, Sr. PS (OS)
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ITA Nos.228/CTK/2025 Assessment Year : 2015-16 ITA No.235/CTK/2025 Assessment Year : 2015-16 ITA Nos.236/CTK/2025 Assessment Year : 2014-15
Copy of the Order forwarded to : 1. The Appellant : Abhijit Pattnaik Falt No-207,BlockA,Supratik Exotica Apartment, Gothapatna, Baramunda Colony, Bhubaneswar, Khurda 751003 2. The Respondent : ITO, Bhawani Patna Ward, Bhawanipatna 3. The CIT(A)-, 4. Pr.CIT- 5. DR, ITAT, Cuttack 6. Guard file. By order //True Copy// Asst.Registrar, Itat, cuttack
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