Umamani Raul, Khurda V. ITO, Khurda Ward, Khurda

ITA 134/CTK/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7042 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 04-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P C SETHI
• Keywords: Principle of natural justice

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG , JUDICIAL MEMBER ITA NO. 134 /CTK/201 7 ASSESSMENT YEA R: 2012 - 2013 UMAMANI RAUL , C/O SATYABADI RAUL, VILL/PO: SIKO, JANKIA, DIST: KHURDA VS. ITO, KHURDA WARD, KHURDA PAN/GIR NO. BDAPR 6657 J (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI P.C.SETHI, AR REVENUE BY : SHRI SUBHENDU DUTTA, DR DATE OF HEARING : 30 / 0 4 / 201 9 DATE OF PRONOUNCEMENT : 30 / 0 4 / 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 1.12.2016 FOR THE ASSESSMENT YEAR 201 2 - 13. 2. IN GROUND NOS.2 & 3 OF APPEAL, THE GRIEVANCE OF THE ASSESSEE IS THAT TH E COMMISSIONER OF INCOME TAX(APPEALS), HAS PASSED EXPARTE ORDER WITHOUT GIVING PROPER OPPORTUNITY TO THE ASSESSEE. 3. AT THE OUTSET, SHRI P.C.SETHI , LD COUNSEL FOR THE ASSESSEE HAS INFORMED THAT PROPER OPPORTUNITY OF HEARING WAS NOT GRANTED AND ITA NO.134/CTK/201 7 ASSESSMENT YEAR: 2012 - 2013 P A G E 2 | 3 THE APPEAL WAS DECIDED EXPARTE. HE HAS SUBMITTED BEFORE ME THAT IF AN OPPORTUNITY OF HEARING BE GRANTED THEN THERE WILL BE NO SUCH DEFAULT IN FUTURE. 4. AFTER H EARING THE RIVAL SUBMISSIONS AND PERUSING THE ORDERS OF LOWER AUTHORITIES, I OBSERVE THAT THE CIT(A) HAS ALLOWED SEVERAL OPPORTUNITIES TO THE ASSESSEE, H OWEVER, THERE WAS NON - COMPLIANCE WHICH RESULTED INTO AN EXPARTE ORDER. NOW BEFORE ME , IT IS VEHEMENTLY PLEADED THAT IF AN OPPORTUNITY BE GRANTED THEN THE ASSESSEE SHALL FULLY CO - OPERATE AND GET THE APPEAL DECIDED BY LD CIT(A) AT AN EARLY DA TE. 5. CONSIDERING THE PRINCIPLE OF NATURAL JUSTICE ESPECIALLY WHEN THE LD COUNSEL FOR THE ASSESSEE HAS TRIED TO DEMON STRATE BEFORE ME THAT HE WILL APPEAR BEFORE THE CIT(A) , I CONSIDER IT JUSTIFIABLE TO GIVE ONE MORE OPPORTUNITY TO THIS APPELLANT. I HAVE ALSO TAKEN NOTE OF THE UNDERTAKING GIVEN BY LD A.R. THAT THIS APPEAL SHALL BE DECIDED AT AN EARLY DATE WITHOUT TAKING FRIVOLOUS ADJOURNMENTS. I , THEREFORE, DIRECT THE ASSESSEE AND HIS REPRESENTATIVE TO BE PRESENT BEFORE THE LD CIT(A) WITHIN 30 DAYS ON RECEIPT OF THE ORDER OF THE TRIBUNAL WITH NECESSARY EVIDENCE SO THAT THIS APPEAL CAN BE DECIDED AT AN EARLY DATE. I ALSO FURTHER DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD CIT(A) SUO - MOTO WITHOUT WAITING FOR ANY NOTICE OF HEARING. HOWEVER, LD CIT(A) IS AT LIBERTY TO PROCEED WITH ITA NO.134/CTK/201 7 ASSESSMENT YEAR: 2012 - 2013 P A G E 3 | 3 THE MATTER AS PER LAW. I ALSO CONSIDER IT APPROPRIATE TO RESTORE THE MATTER TO THE FILE OF TH E CIT(A) BUT WITH IMPOSITION OF COST OF RS.10,000/ - ON THE ASSESSEE FOR HIS CONDUCT BEFORE THE CIT(A) , WHICH SHOULD BE DEPOSITED ON OR BEFORE 15.5. 201 9 . THE ASSESSEE IS FURTHER DIRECTED TO FILE COPY OF THE CHALLAN OF DEPOSIT OF COST BEFORE THE CIT(A) AS AN EVIDENCE IN COMPLIANCE OF THE ORDER OF THIS TRIBUNAL AS WELL AS TO FILE COPY OF THE SAME TO THE TRIBUNAL. WITH THESE DIRECTIONS, THE APPEAL OF THE ASSESSEE IS RESTORED TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION. 6. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 30 / 0 4 /201 9 . ( CHANDRA MOHAN GARG ) JUDICIALMEMBER CUTTACK; DATED 30 / 0 4 /20 9 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER SR. PVT.SECRETARY, ITAT, CUTTACK 1. THE APPELLANT : UMAMANI RAUL, C/O SATYABADI RAUL, VILL/PO: SIKO, JANKIA, DIST: KHURDA 2. THE RESPONDENT. ITO, KHURDA WARD, KHURDA 3. THE CIT(A) - 1, BHUBANESWAR 4. PR.CIT - 1, BHUBNANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//