Prasanta Kumar Dalbehera, Dhenkanal V. ITO, Dhenkanal Ward, Dhenkanal

ITA 113/CTK/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0533 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 06-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K BANDYOPADHYAY
• Section: 201; 113

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM . / ITA NO. 113 /CTK/20 20 ( / ASSESSMENT YEAR : 20 1 4 - 201 5 ) PRASANTA KUMAR DALBEHERA AT - PAR JANGA, KAMAKSHYA NAGAR, DIST - DHENKANAL - 759120 VS. ITO DHENKANAL WARD, DHENKANAL PAN NO. : A FZPD 2198 E ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : NONE /REVENUE BY : SHRI S.K.BANDYOPADHYAY , DR / DATE OF HEARING : 17 / 0 6 /20 20 / DATE OF PRONOUNCEMENT : 17 / 06 /20 20 / O R D E R PER L.P.SAHU , A M : TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 10.01.2020 PASSED BY THE CIT(A), CUTTACK FOR THE A SSESSMENT YEAR 201 4 - 201 5 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THE CASE WAS CALLED FOR HEARING ON SECOND ROUND. THEREFORE, THE BENCH PROCEEDED TO DISPOSE OF THE APPEAL OF THE ASSESSEE AFTER CONSIDERING THE SUBMISSIONS OF LD. DR AND THE MATERIAL EVIDENCE AVAILABLE ON RECORD. 3. LD. DR RELIED ON THE ORDER OF CIT(A) AND SUBMITTED THAT THE ASSESSEE HAS DELIBERATELY NOT APPEARED BEFORE THE CIT(A). THEREFORE, THE CIT(A) HAS PASSED ORDER AFTER CONSIDERING THE MATERIAL AVAILABLE ON RECORD. HENCE, THE APP EAL OF THE ASSESSEE DESERVES TO BE DISMISSED. 4. AFTER CONSIDERING THE SUBMISSIONS OF LD. DR AND PERUS ING THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL , W E FIND THAT THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER EX - PARTE. CONSIDERING THE ITA NO. 113 /CTK/20 20 2 FA CTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF CIT(A) TO PASS A SPEAKING AND REASONED ORDER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE . NEEDLESS TO SAY , THE ASSESSEE SHALL BE PROVIDED REASONABLE OPPORTUNITY OF HEARING. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE CIT(A) POSITIVELY AND COOPERATE WITH THE CIT(A) IN EARLY DISPOSAL OF THE CASE. 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER P RONOUNCED IN THE OPEN COURT ON 17 / 06 / 20 20 . S D/ - ( C.M.GARG ) S D/ - (L.P.SAHU) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 17 /06 /20 20 PRAKASH KUMAR MISHRA, SR.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , /ITAT, CUTTACK 1. / THE APPELLANT - PRASANTA KUMAR DALBE HERA AT - PARJANGA, KAMAKSHYA NAGAR, DIST - DHENKANAL - 759120 2. / THE RESPONDENT - ITO DHENKANAL WARD, DHENKANAL 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//