M/s. Keonjhar Infrastructure Dev. Co. Ltd., Kolkata V. Deputy Commissioner of Inocme Tax, Circle- 1(1), Cuttack

ITA 174/CTK/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5655 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 13-08-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE S/ AND ARUN KHODPIA, ACCOUNTANT MEMBER Keonjhar Infrastructure Development Co. Ltd., 68/5C, Ballygunge Place, Ground Floor, Kolkata PAN/GIR No. (Appellant Per C.M.Garg This is an appeal filed by the assessee against the or CIT(A), Cuttack dated 3.3.2010 2. The sole grievance of the assessee raised in the grounds of appeal that the ld CIT(A) has passed the order exparte without giving an opportunity to the assessee. 3. We have heard the rival submissions and perused the record of the case. On perusal of i IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK S/SHRI CHANDRA MOHAN GARG, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.174/CTK/2020 Assessment Year: 2016-17 Keonjhar Infrastructure Development Co. Ltd., 68/5C, Ballygunge Place, Ground Floor, Vs. DCIT, Circle No.AADCK 1061 H (Appellant) .. ( Respondent Assessee by : Shri L.D.Sahu, AR Revenue by : Shri M.K.Goutam, CIT ( Date of Hearing : 25 /3/ 20 Date of Pronouncement : 30 / O R D E R g, JM This is an appeal filed by the assessee against the or CIT(A), Cuttack dated 3.3.2010 for the assessment year The sole grievance of the assessee raised in the grounds of appeal that the ld CIT(A) has passed the order exparte without giving an opportunity to the assessee. We have heard the rival submissions and perused the record of the case. On perusal of impugned order, we find that the ld CIT(A) has fixed Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER DCIT, Circle-1(1), Cuttack Respondent) , AR CIT (DR) / 2022 /3/2022 This is an appeal filed by the assessee against the order of the for the assessment year 2016-17. The sole grievance of the assessee raised in the grounds of appeal that the ld CIT(A) has passed the order exparte without giving an We have heard the rival submissions and perused the record of the mpugned order, we find that the ld CIT(A) has fixed ITA No.174/CTK/2020 Assessment Year: 2016-17 Page2 | 3 the appeal on several occasions i.e. on 10.2.2020, 19.2.2010, 26.2.2020 and 2.3.2020 and as the assessee did not put appearance, he passed the order exparte without considering the appeal on merits. Ld A.R. of the assessee prayed that if one opportunity is given, he will co-operate with the ld CIT(A) for disposal of the appeal, therefore, the matter may be restored to the file of the ld CIT(A), to which, ld CIT DR did not have any serious objection. 4. We observe that the provisions of section 250(6) provides that the appellate order of Commissioner (A) are to state the points arising in the appeal, the decision of the authority thereon and the reasons for such decision. The underlying rationale of the provision is that such orders are subject to further appeal to the Tribunal. Speaking order would obviously enable a party to know precise points decided in his favour or against him. In the instant case, vide the impugned order, the Commissioner (Appeals) has dismissed the appeal without considering the facts and grounds raised by the assessee without considering the issue on merits. 5. In view of above, we set aside the order of the ld CIT(A) and restore the issue to his file for consideration afresh. The assessee is also directed to co-operate with the ld CIT(A) for disposal of appeal without taking any adjournment. Needless to say that the assessee shall be given due opportunity of hearing. ITA No.174/CTK/2020 Assessment Year: 2016-17 Page3 | 3 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 30 /3/2022. Sd/- sd/- (Arun Khodpia) (Chandra Mohan Garg) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 30 /03/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Keonjhar Infrastructure Development Co. Ltd., 68/5C, Ballygunge Place, Ground Floor, Kolkata 2. The Respondent. DCIT, Circle-1(1), Cuttack 3. The CIT(A)-,Cuttack 4. Pr.CIT-, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//