Crescent Artimes (P) Limited, Bhubaneswar V. ITO, Ward-1(3), Bhubaneswar

ITA 118/CTK/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7584 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 26-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK SMC BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG , JUDICIAL MEMBER ITA NO. 118 /CTK/201 9 ASSESSMENT YEA R: 2015 - 16 CRESCENT ARTIMES PRIVATE LTD.,. MIG - 6, LAXMI SAGAR, BHUBANESWAR. VS. ITO, WARD 1(3), BHUBANESWAR. PAN/GIR NO. AABCC 1137 G (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI SUBHENDU DUTTA, DR DATE OF HEARING : 24 / 0 7 / 201 9 DATE OF PRONOUNCEMENT : 24 / 0 7 / 201 9 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS) - 1, BHUBANESWAR DATED 20.2.2019 FOR THE ASSESSMENT YEAR 20 15 - 16. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE CASE WAS CALLED FOR HEARING. HOWEVER, AN APPLICATION FOR ADJOURNMENT OF THE CASE WAS FILED BY LD A.R. OF THE ASSESSEE MENTIONING IN THE PETITION THAT HE IS BUSY IN FILING INCOME TAX RETURNS OF HIS CLIENTS T HE DEADLINE BEING 31 ST JULY, 2019 AND, THEREFORE, NOT IN A POSITION TO APPEAR BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING. ITA NO.118/CTK/2019 ASSESSMENT YEAR: 2015 - 16 P A G E 2 | 3 3. ON PERUSAL OF THE IMPUGNED ORDER, I FIND THAT THE CIT(A) HAS PASSED EXPARTE ORDER IN THE ABSENCE OF LD A.R. OF THE ASSESSE E. FURTHER, I FIND THAT THE CIT(A) HAS FIXED THE HEARING ON TWO DATES I.E. 13.12.2018 AND 12.2.2019 AND SINCE THERE WAS NO COMPLIANCE BY THE ASSESSEE, THE APPEAL WAS DECIDED EXPARTE WITHOUT HEARING THE ASSESSEE. 4. CONSIDERING THE TOTALITY OF THE FACTS AN D CIRCUMSTANCES OF THE CASE, I AM OF THE VIEW THAT THE ASSESSEE SHOULD BE GRANTED REASONABLE OPPORTUNITY OF HEARING BEFORE THE DECIDING THE CASE BY THE FIRST APPELLATE AUTHORITY. HENCE, IN ORDER TO RENDER SUBSTANTIAL JUSTICE TO THE ASSESSEE, I SET ASIDE T HE ORDER OF THE CIT(A) AND RESTORE THE APPEAL BACK TO HIS FILE FOR FRESH ADJUDICATION OF THE ISSUES ON THE BASIS OF SUBMISSIONS FILED BY THE ASSESSEE AND AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 24 / 0 7 /201 9 . SD/ - ( CHANDRA MOHAN GARG ) JUDICIALMEMBER CUTTACK; DATED 24 / 0 7 /20 9 B.K.PARIDA, SPS ITA NO.118/CTK/2019 ASSESSMENT YEAR: 2015 - 16 P A G E 3 | 3 COPY OF THE ORDER FORWARDED TO : BY ORDER SR. PVT. SECRETARY, ITAT, CUTTACK 1. THE APPELLANT : CRESCENT ARTIMES PRIVATE LTD.,. MIG - 6, LAXMI SAGAR, BHUBANESWAR 2. THE RESPONDENT: ITO, WARD 1(3), BHUBANESWAR. 3. THE CIT(A) - BHUBANESWAR 4. PR.CIT - BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//