Mangaraj Minerals Pvt. Ltd. , Bhubaneswar V. DCIT, Corporate Circle- 1(1), Bhubaneswar

ITA 148/CTK/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8009 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 05-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K K BAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM . / ITA NO. 148 /CTK/20 20 ( / ASSESSMENT YEAR : 2014 - 2015 ) MANGARAJ MINERALS PVT. LTD., PLO T NO.475/2, SAMBIT VILLA, GHATIKIA, KHANDAGIRI, BHUBANESWAR - 751003 VS. DCIT, CORP. CIRCLE - 1(1), BHUBANESWAR PAN NO. : A A G CM 0158 G ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI K.K.BAL , ADVOCATE /REVENUE BY : SHRI SUBHENDU DATTA, DR / DATE OF HEARING : 25 / 0 8 /20 20 / DATE OF PRONOUNCEMENT : 26 / 0 8 /20 20 / O R D E R PER L.P.SAHU , A M : TH IS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A ) - 1, BHUBANESWAR , DATED 17.09.2018 FOR THE ASSESSMENT YEAR 2014 - 2015 . 2. AS PER THE OFFICE NOTE, THE APPEAL OF THE ASSESSEE IS DELAYED BY 622 DAYS. IN THIS REGARD, LD. AR HAS FILED AN AFFIDAVIT EXPLAINING THE DELAY TO WHICH LD. DR HAS NO OBJECTION TO IT. F URTHER TO SUPPORT HIS CONTENTIONS , LD. AR HAS RELIED ON THE FOLLOWING CASE LAWS : - I) M/S BHAGWATI COLONIZERS PVT. LTD. ITA NO.169/ASR/2015, ORDER DATED 22.10.2019 (TM) ; AND II) COLLECTOR LAND ACQUISITION & ANR. VS. MST. KATIJI & ORS., 1987 AIR 1353; 3. CO NSIDERING THE AFFIDAVIT FILED BY THE ASSESSEE AND THE SUFFICIENT CAUSE EXPLAINED THEREIN FOR DELAY IN FILING THE PRESENT APPEAL, WE ITA NO. 148 /CTK/20 20 2 CONDONE THE DELAY OF 622 DAYS AND APPEAL OF THE ASSESSEE IS ADMITTED FOR HEARING. 4 . AT THE OUTSET, LD. AR SUBMITTED BEFORE US THAT THE CIT(A) HAS PASSED THE ORDER EX - PARTE WITHOUT AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THEREFORE, LD. AR PRAYED FOR AN OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE CIT(A). 5 . ON THE OTHER HAND, LD. DR RELIED ON THE ORDERS OF LOWER AUTHORITIES. 6 . WE HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL. ON PERUSAL OF THE ORDER OF THE CIT(A), WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE PASSING AN EX - PARTE ORDER HOLDING THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. BEFORE US THE LD. AR REQUESTED THAT ONE MORE OPPORTUNITY MAY BE PROVIDED TO REPRESENT ITS CASE BEFORE THE CIT(A). CONSIDERING THE FACTS AND CIRCUMSTANCES OF T HE CASE AND IN THE INTEREST OF JUSTICE , WE RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF CIT(A) AND DIRECT THE CIT(A) TO PASS A REASONED AND SPEAKING ORDER AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE CIT(A) FOR EARLY DISPOSAL OF THE CASE WITHOUT SEEKING ANY UNNECESSARY ADJOURNMENTS. THUS, WE ALLOW THE APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES. ITA NO. 148 /CTK/20 20 3 7 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . OR DER PRONOUNCED IN THE OPEN COURT ON 26 / 0 8 / 20 20 . SD/ - ( C.M.GARG ) SD/ - (L.P.SAHU) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 26 / 0 8 /20 20 PRAKASH KUMAR MISHRA, SR.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , /ITAT, CUTTACK 1. / THE APPELLANT - MANGARAJ MINERALS PVT. LTD., PLOT NO.475/2, SAMBIT VILLA, GHATIKIA, KHANDAGIRI, BHUBANESWAR - 751003 2. / THE RESPONDENT - DCIT, CORP. CIRCLE - 1(1), BHUB ANESWAR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//