Suvendu Prakash Pati, Balasore V. ITO, Ward-2, Balasore

ITA 153/CTK/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5040 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 24-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P R MOHANTY

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH , CUTTACK , . . , BEFORE SHRI CHANDRA MOHAN GARG, J M AND SHRI L .P. SAHU, A M ./ IT A NO . 153 /CTK/201 9 ( / ASSESSMENT YEAR :201 3 - 201 4 ) SUVENDU PRAKASH PATI, C/O RABINDRANARAYAN PATI, NUASAHI CHHAK(NORTH), HARIPUR, BALASORE VS. ITO, WARD - 2, BALASORE ./ PAN NO. : A OVPP 6825 M ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : SHRI P.R.MOHANTY , AR /REVENUE BY : SHRI SUBHENDU DUTTA , DR / DATE OF HEARING : 20 /0 8 /2019 / DATE OF PRONOUNCEMENT : 2 3 /0 8 /2019 / O R D E R PER L.P.SAHU, A M : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) , CUTTACK , DATED 25.03.2019 FOR THE ASSESSMENT YEAR 201 3 - 201 4 . 2. AT THE OUTSET, LD. AR SUBMITTED THAT THE CIT(A) HAS PASSED THE EX - PARTE ORDER WITHOUT PROVIDING ANY OPPORTUNITY OF HEARING. THEREFORE, THE LD. AR REQUESTED THAT THE APPEAL MAY BE RESTORED TO THE FILE OF CIT(A). 3 . ON THE OTHER HAND, LD. DR RELIED ON THE ORDERS OF LOWER AUTHORITIES AND OPPOSED THE REQUEST OF THE LD. AR OF THE ASSESSEE FOR RESTORATION OF APPEAL. 4 . AFTER HEARING BOTH THE SIDES AND PERUSING THE ENTIRE MATERIAL PLACED ON RECORD AS WELL AS THE ORDERS OF AUTHORITIES BELOW, WE OBSERVE THAT THE ITA NO . 153 /CTK/201 9 2 LD. CIT(A) HAS PASSED THE IMPUGNED ORDER EX - PARTE. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS THE SUBMISSIONS OF THE ASSESSEE, AND IN THE INTEREST OF JUSTICE AND FAIR - PLAY, THERE WILL BE NO LOSS TO THE REVENUE IF ONE MORE OPPORTUNITY BE GRANTED TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE CIT(A). ACCORDINGLY, WE RESTORE THE APPE AL OF THE ASSESSEE TO THE FILE OF CIT(A) TO PASS A SPEAKING AND REASONED ORDER CONSIDERING THE FINDINGS OF AO AND THE SUBMISSIONS OF THE ASSESSEE, AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO APPEAR ALONG W ITH HIS SUBMISSIONS BEFORE THE CIT(A) ON OR BEFORE 10.09.2019 POSITIVELY AND SHALL COOPERATE WITH THE CIT(A) IN EARLY DISPOSAL OF THE CASE. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 2 3 /0 8 / 201 9 . SD/ - ( C.M.GARG ) SD/ - ( L.P.SAHU ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 2 3 / 0 8 /201 9 . . / PKM , S R.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - . SUVENDU PRAKASH PATI, C/O RABINDRANARAYAN PATI, NUASAHI CHHAK(NORTH), HARIPUR, BALASORE 2. / THE RESPONDENT - ITO, WARD - 2, BALASORE 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//