Ratikanta Kanungo, Bhubaneswar V. DCIT, Circle-3(1), Bhubaneswar

ITA 151/CTK/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4018 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 03-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P R MOHANTY
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO S . 150 TO 152 /CTK/201 8 ASSESSMENT YEAR : 2 012 - 2013 RATIKANTA KANUNGO, PLOT NO.1806, CHINTAMANISWAR, BUDHESWARI, BHUBANESWAR. VS. DCIT, CIRCLE - 3(1), BHUBANESWAR. PAN/GIR NO. (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI P.R.MOHANTY, AR REVENUE BY : SHRI SU BH ENDU DATTA , DR DATE OF HEARING : 13 /0 8 / 2018 DATE OF PRONOUNCEMENT : 13 /0 8 / 2018 O R D E R PER N.S.SAINI, AM THESE APPEALS FILED BY THE ASSESSEE AGAINST SEPARATE ORDERS OF THE CIT(A) ALL DATED 22.12.2016 FOR THE ASSESSMENT YEAR 2012 - 13. ITA NO.150/CTK/2018 IS AGAINST ADDITION U/S.68 OF THE ACT. ITA NO.151/CTK/2018 IS AGAINST THE LEVY OF PENALTY U/S.271(1)(B) OF THE ACT AND ITA NO.152/CTK/2018 IS AGAINST LEVY OF PENALTY U/S.271(1)(C) OF THE ACT. 2. BEFORE US, LD A.R. OF THE ASSESSEE SUBMITTED THAT THE CIT(A) HAS DISMISSED THE APPEALS OF THE ASSESSEE A S THE ASSESSEE FAILED TO APPEAR ON THE DATES FIXED FOR HEARING. THEREFORE, HE PRAYED THAT ONE MORE LAST OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO PRESENT HIS CASE BEFORE THE CIT(A). 2 ITA NOS.150 TO 152/CTK/2018 ASSESSMENT YEAR : 2012 - 2013 3. LD D.R. VEHEMENTLY OPPOSED TO THE GRANTING OF ANOTHER OPPORTUNITY TO THE ASSESSEE BEFORE THE CIT(A). HE SUBMITTED THAT THE ASSESSEE WAS NOT SERIOUS IN PRESENTING ITS APPEAL EITHER BEFORE THE ASSESSING OFFICER OR BEFORE THE CIT(A). 4. AFTER CONSIDERING THE R IVAL SUBMISSIONS AND PERUSING THE ORDERS OF LOWER AUTHORITIES, WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEALS OF THE ASSESSEE AS THE ASSESSEE FAILED TO APPEAR BEFORE HIM ON THE FOLLOWING DATES OF HEARING I.E. 3.10.2016, 24.10.2016, 11.11.2016, 28.11.201 6 AND 21.12.2016. BEFORE US, LD A.R. HAS REQUESTED TO ALLOW ONE LAST OPPORTUNITY TO PRESENT ITS CASE BEFORE THE CIT(A). WE ARE OF THE CONSIDERED OPINION THAT EVEN WHEN THE ASSESSEE FAILS TO PUT IN APPEARANCE ON THE DATES OF HEARING, THE CIT(A) SHOULD DIS POSE OF THE APPEAL OF THE ASSESSEE ON MERITS ON THE BASIS OF MATERIALS AVAILABLE ON RECORD. HOWEVER, WE ALSO OBSERVE THAT THE ASSESSEE HAS FAILED TO APPEAR BEFORE THE CIT(A) ON THE DATE OF HEARING FIXED BY HIM. THE LD A.R. OF THE ASSESSEE COULD GIVE ANY PLAUSIBLE EXPLANATION FOR NOT APPEARING BEFORE THE CIT(A). HENCE, WE SET ASIDE THE ORDERS OF THE CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR ADJUDICATION OF THE APPEAL OF THE ASSESSEE AFRESH AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE A SSESSEE. THE ASSESSEE IS ALSO DIRECTED TO PAY A COST OF RS.10,000/ - FOR NOT APPEARING BEFORE THE CIT(A) ON THE DATES OF HEARING FIXED BY HIM WITHOUT ANY REASONABLE CAUSE. THE COST SHALL BE PAID WITHIN 30 DAYS FROM THE DATE OF THIS ORDER AND EVIDENCE OF P AYMENT OF THE SAME SHALL BE FILED 3 ITA NOS.150 TO 152/CTK/2018 ASSESSMENT YEAR : 2012 - 2013 BEFORE THE CIT(A) AND COPY OF THE SAME SHALL BE FILED TO THE TRIBUNAL ALSO. WITH THE ABOVE DIRECTION, APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PUR POSES. ORDER PRONOUNCED ON 13 /0 8 /2018. S D/ - SD/ - ( PAVAN KUMAR GADALE) ( N.S SAINI) JUDICIALMEMBER A CCOUNTANT MEMBER CUTTACK; DATED 13 /0 8 /2018 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PRIVATE SECRETARY ITAT, CUTTACK 1. THE APPELLANT : RATIKANTA KANUNGO, PLOT NO.1806, CHINTAMANISWAR, BUDHESWARI, BHUBANESWAR 2. THE RESPONDENT. DCIT, CIRCLE - 3(1), BHUBANESWAR. 3. THE CIT(A) - 2, BHUBANESWAR 4. PR.CIT - 2, BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//