SANJAY SAHA,ROURKELA vs. ITO, WARD 3, ROURKELA

PDF · subscribers

ITA 458/CTK/2024Status: DisposedITAT Cuttack09 January 2025AY 2018-19Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL (Accountant Member)3 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal observed the assessee's non-cooperation and the absence of evidence before the lower authorities. In the interest of justice, the Tribunal restored the issues raised in the appeal to the file of the CIT(A) for re-adjudication, with a direction to grant the assessee reasonable opportunities for hearing.

What were the facts?

The assessee, Shri Sanjay Saha, filed an appeal against the order of the CIT(A) for Assessment Year 2018-19. The assessee showed substantial non-cooperation and failed to produce evidence despite multiple opportunities during proceedings before both the Assessing Officer and the CIT(A). An adjournment was also sought from the ITAT, citing the counsel's inability to travel to Cuttack.

What were the issues?

Whether the assessee's appeal should be remanded to the CIT(A) for re-adjudication due to the assessee's non-cooperation and failure to produce evidence before lower authorities.

Which sections of the Income-tax Act were involved?

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

For Respondent: Shri S.C.Mohanty, Sr DR, Shri S.C.Mohanty, Sr DR

Hearing: 09/01/20Pronounced: 09/01/20

Assessment Year : 2018-19 Shri Shri Sanjay Sanjay Saha, Saha, New New Vs. ITO, Ward-3, Rourkela 3, Rourkela Shakti Shakti Pustak Pustak Bghandar, Bghandar, Kachery Kachery Road, Road, Near Near Lal Lal Building, Building, Main Main Road, Road, Rourkela PAN/GIR No. No.ABZPS 1804 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : N o n e (Adj. application) : N o n e (Adj. application) Revenue by : Shri S.C.Mohanty, Sr DR : Shri S.C.Mohanty, Sr DR Date of Hearing : 09/01/20 2025 Date of Pronouncement : 09/01/20 025 O R D E R Per Bench This is an This is an appeal filed by the assessee against the order of the l appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 5.9.2024 in Appeal No.NFAC/2017 A), NFAC, Delhi dated 5.9.2024 in Appeal No.NFAC/2017-18/10238031 A), NFAC, Delhi dated 5.9.2024 in Appeal No.NFAC/2017 for the assessment year essment year 2018-19.

Sri S.C.Mohanty, ld Sr DR appeared for the revenue. None appeared Sri S.C.Mohanty, ld Sr DR appeared for the revenue. Sri S.C.Mohanty, ld Sr DR appeared for the revenue. for the assessee. the assessee. An adjournment petition has been filed, wherein, ment petition has been filed, wherein, the assessee has sought adjournment sought adjournment on the ground that the counsel engaged on the ground that the counsel engaged to represent this matter is stationed at Delhi and could no to represent this matter is stationed at Delhi and could not travel to Cuttack t travel to Cuttack

P a g e 1 | 3 today. Further, the link for virtual hearing was not available on ITAT website. We find that the paper book has been filed by the assessee by courier and received this office on 8.1.2025. However, looking to the facts of the case, we proceed to dispose the appeal after hearing ld Sr DR.

We have heard ld Sr DR. A perusal of the order of the ld CIT(A) shows that in para 4 of the order of ld CIT(A), number of opportunities have been given and the assessee has been absolutely non-cooperative and no evidence has been produced. A perusal of the order of the Assessing Officer also shows that there has been substantial non-cooperation in the assessment proceedings. In these circumstances, as the evidences were not before the lower authorities, in the interest of justice, the issues in this appeal are restored to the file of the ld CIT(A) for re-adjudication after granting reasonable opportunities of hearing to the assessee..

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

Order dictated and pronounced in the open court on 09/01/2025.

Recent GST High Court judgments

Search GST case law →