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ITA 110/CTK/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0996 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 05-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K GOUTAM
• Assessee Lawyers: P R MOHANTY
• Keywords: Application of stay
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK . . , . . , BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM . / ITA NO. 1 10 /CTK/20 20 A ND STAY APPLICATION NO.02/CTK/2020 ( / A SSESSMENT Y EAR : 201 3 - 201 4 ) M/S HOTEL PARADEEP INN. HIG - 1, GOURAV VIHAR, PARADEEP - 754142 VS. ITO , PARADEEP ./ PAN NO. : A AFF H 4074 C ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI P.R.MOHANTY , ADVOCATE /REVENUE BY : SHRI M.K.GOUTAM , CIT - DR / DATE OF HEARING : 2 0 / 0 3 /20 20 / DATE OF PRONOUNCEMENT : 04/06 /2020 / O R D E R PER L.P.SAHU, AM : THE STAY PETITION FILED BY THE ASSESSEE SEEKING STAY OF OUTSTANDING DEMAND OF RS. 15,05,010/ - , WAS LISTED FOR HEARING ON 20.03.2020 , HOWEVER, THE LD. AR OF THE ASSESSEE SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY KINDLY BE HEARD ON MERIT S, TO WHICH LD.DR HAS NO OBJECTION. ACCORDINGLY, THE STAY PETITION FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS AND WITH THE CONSENT OF THE PARTIES, WE PROCEED TO DECIDE THE APPEAL OF THE ASSESSEE. 2. AT THE OUTSET, LD. AR SUBMITTED THAT THE CIT(A) HAS PA SSED THE EX - PARTE ORDER WITHOUT PROVIDING ANY OPPORTUNITY OF HEARING. THEREFORE, ITA NO. 110 /CTK/20 20 & S.A.NO.02/CTK/2020 2 THE LD. AR PRAYED FOR AN OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE AUTHORITIES BELOW . 3. ON THE OTHER HAND, LD. DR RELIED ON THE ORDERS OF LOWER AUTHORITIES. 4. ON CAREF UL CONSIDERATION OF THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND ON PERUSAL OF THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL ALONG WITH THE ORDERS OF BOTH THE AUTHORITIES BELOW, AT THE OUTSET, WE FIND THAT THE LD. CIT(A) HAS PASSED THE IMPUG NED ORDER EX - PARTE. EVEN ON PERUSAL OF THE ASSESSMENT ORDER, WE FIND THAT THE ASSESSING OFFICER HAS PASSED THE ASSESSMENT ORDER U/S.144 OF THE ACT. FROM THE ABOVE IT IS CLEAR, THAT THE ASSESSEE HAS NOT APPEAR ED BEFORE BOTH THE AUTHORITIES BELOW TO SUBSTANT IATE ITS CLAIM. HOWEVER, LD. AR BEFORE US SUBMITTED THAT ONE MORE OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE AUTHORITIES BELOW . CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, SUBMISSIONS OF THE ASSESSEE AND IN THE IN TEREST OF JUSTICE, ONE MORE OPPORTUNITY IS GRANTED TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE AO. ACCORDINGLY, WE RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF AO TO PASS A SPEAKING AND REASONED ORDER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE, AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE AO POSITIVELY FOR EARLY DISPOSAL OF THE CASE. ITA NO. 110 /CTK/20 20 & S.A.NO.02/CTK/2020 3 5 . IN THE RESULT, STAY PETITION OF THE ASSESSEE IS DISMISSED AND THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 04/06 /2020 . S D/ - ( C.M.GARG ) SD/ - (L.P.SAHU) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK; DATED 04/06 /2020 PRAKASH KUMAR MISHRA, SR.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - M/S HOTEL PARADEEP INN. HIG - 1, GOURAV VIHAR, PARADEEP - 754142 2. / THE RESPONDENT - ITO, PARADEEP 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//