SMRUTI RANJAN SAHU,GIRLA ROAD vs. ITO, JEYPORE WARD, JEYPORE
Facts
The assessee's assessment for the year 2018-19 was completed ex-parte by the Assessing Officer under Section 147 read with Section 144 of the Income Tax Act due to non-compliance with notices. Subsequently, the CIT(A) also passed an ex-parte order as the assessee failed to provide any evidence despite receiving various notices.
Held
The Tribunal, in the interest of justice, decided to restore the matter to the file of the Assessing Officer for a fresh assessment. The Assessing Officer is directed to provide the assessee with a reasonable opportunity of hearing, and the assessee is directed to produce all required evidences for completion of the assessment afresh.
Key Issues
Whether the ex-parte assessment orders by the AO and CIT(A) should be set aside and the matter restored to the AO for fresh assessment due to the assessee's non-compliance.
Sections Cited
Section 147, Section 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA No. 490/CTK/2024 Assessment Year : 2018-19 Smruti Ranjan Sahu, Girla Smruti Ranjan Sahu, Girla Vs. Assessment Assessment Unit, Unit, Income Income Road, Road, Kodpad, Kodpad, Jeypore, Jey Tax Department Tax Department Dist: Koraput PAN/GIR No. No.HARPS 2557 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Ananda Rao, CA Revenue by : Shri S.C.Mohanty, Sr DR : Shri S.C.Mohanty, Sr DR Date of Hearing : 28/01/20 2025 Date of Pronouncement : 28/01/20 025 O R D E R Per Bench This is an This is an appeal filed by the assessee against the order of th appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated CIT(A), NFAC, Delhi dated 10.10.2024 in Appeal No. in Appeal No. NFAC/2017- 18/10265884 for the ass for the assessment year 2018-19, in the matter of assessment 19, in the matter of assessment u/s.147 r.w.s 144 of the Act. 144 of the Act.
Shri Ananda Rao Ananda Rao, ld AR appeared for the assessee and Shri the assessee and Shri S.C.Mohanty, Sr. , Sr. DR appeared for the revenue.
It was submitted It was submitted by ld AR that the assessment order has been by ld AR that the assessment order has been passed u/s.147 r.w.s. 144 of the Act due to non passed u/s.147 r.w.s. 144 of the Act due to non-compliance of notic compliance of notices
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ITA No. 495/CTK/2024 Assessment Year : 2018-19
before the Assessing Officer. It was the submission that the ld CIT(A) also has passed the order exparte without giving adequate opportunity of hearing to the assessee. Hence, it was his prayer that the matter be restored to the file of the Assessing Officer and he undertakes in the Bar that the assessee will cooperate in the set aside proceedings by providing all the evidences and documents in support of the case.
In reply, ld Sr DR supported the orders of the AO and ld CIT(A).
We have considered the rival submissions. A perusal of the assessment order shows that the Assessing Officer has passed the order u/s.147 r.w.s 144 of the Act as the assessee failed to furnish any evidence to substantiate his claim. A perusal of the impugned order also shows that despite giving various notices by the ld CIT(A), the assessee was non- compliant to the notices and no evidences were produced before the ld CIT(A), for which, the order was passed exparte. Before us, ld AR prayed for one more opportunity to putforth his grievance before the Assessing Officer. As the assessee has failed to furnish any documentary evidences either before the AO or before the ld CIT(A), in the interest of justice, the issues in this appeal are restored back to the file of the Assessing Officer, who will pass the order afresh after providing reasonable opportunity of hearing to the assessee. The assessee is also directed to produce the evidences, as deem required for completion of the assessment afresh.
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ITA No. 495/CTK/2024 Assessment Year : 2018-19
In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 28/01/2025.
Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 28/01/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Smruti Ranjan Sahu, Girla Road, Kodpad, Jeypore, Dist: Koraput 2. The Respondent: Assessment Unit, Income Tax Department 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Berhampur 5. DR, ITAT, 6. Guard file. //True Copy// By order
Sr.Pvt.Secretary ITAT, Cuttack
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