ORISSA FORESTRY SECTOR DEVELOPMENT PROJECT,BHUBANESWAR vs. ACIT(TDS-1), BHUBANESWAR

ITA 194/CTK/2016Status: DisposedITAT Cuttack28 August 2017AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the appeal to the CIT(A)'s file for fresh adjudication. The assessee was directed to cooperate and provide all necessary documents.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) due to non-appearance on multiple hearing dates. The assessee's AR requested one more opportunity to present their case before the CIT(A).

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without granting a reasonable opportunity of hearing to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI N.S SAINI & PAVAN KUMAR GADALE

For Appellant: Shri B.K.Mohapatara, AR
For Respondent: Shri D.K.Pradhan, DR
Hearing: 28/08Pronounced: 28/08

Per N.S.Saini, AM This is an appeal filed by the assessee against the order of the CIT(A)-3 Bhubaneswar dated 22.1.2016 for the assessment year 2011-

12.2.

At the time of hearing, ld Authorised Representative of the assessee

submitted that the appeal of the assessee was dismissed by the CIT(A) as the assessee failed to put in appearance on the dates fixed for hearing.

He prayed that in the interest of justice, one more opportunity should be granted to the assessee to present its case before the CIT(A). He

submitted that he personally undertakes to appear before the CIT(A) and produce all details and documents as and when called upon to do so. Asse ssment Year : 20 11- 201 2

4.

Ld Departmental Repr

The order continues below.

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