Mihir Kumar Behera vs. ITO, Jajpur

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Mihir Kumar Behera, against the order of the Commissioner of Income Tax (Appeals), NFAC, Delhi dated 16.7.2024 for the assessment year 2017-18. The assessee's representative, Shri Chitta Ranjan Sahoo, Adv, argued that the Commissioner of Income Tax (Appeals) upheld the additions made by the Assessing Officer due to the assessee's non-representation. The assessee requested an additional opportunity to present his case, which the Department's representative, Shri S.C.Mohanty, Sr. DR, did not object to. The Tribunal considered the submissions and found that the Commissioner of Income Tax (Appeals) had given multiple opportunities to the assessee to represent his case, but there was no response. The Tribunal allowed one more opportunity for the assessee to substantiate his case before the Commissioner of Income Tax (Appeals) for readjudication.…

Legal Issues

• 1. Whether the assessee should be granted one more opportunity to substantiate his case before the Commissioner of Income Tax (Appeals)?

Judgment Outcome

Decided in favour of Assessee.

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