Sri Amit Ahluwalia, Keonjhar V. ITO, Keonjhar Ward, Keonjhar

ITA 184/CTK/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4242 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SB
• Assessment Year: 2015-2016
• Appeal Filed On: 02-09-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DAMODAR PATI
• Keywords: Principle of natural justice; Set aside
• Section: 201; 13; 20

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK SMC BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG , JUDICIAL MEMBER ITA NO . 184 /CTK/20 20 ASSESSMENT YEAR : 2015 - 16 SRI AMIT AHLUWALIA, WARD NO.2, BASTI ROAD, B ANEIKALA, JODA, KEONJHAR VS. ITO, KEONJHAR WARD, KEONJHAR PAN/GIR NO. ADMPA 5089 N (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI DAMODAR PATI , AR REVENUE BY : SHRI SUBHENDU DUTTA, DR DATE OF HEARING : 27 / 10 / 20 20 DATE OF PRONOUNCEMENT : 27 / 10 /20 20 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT (A), CUTTACK DATED 26.2.2020 FOR THE ASSESSMENT YEAR 201 5 - 16 . 2. THE APPEAL IS TIME BARRED BY 13 DAYS. THE ASSESSEE HAS FILED CONDONATION PETITION SUPPORTED BY AFFIDAVIT, WHEREIN, IT IS STATED THAT ALTHOUGH THE ORDER DATED 26.2.2020 OF THE FIRST APPELLATE AUTHORITY IS SERVED ON THE ASSESSEE ON 21.6.2020 BUT DUE TO PANDEMIC COVID 19, THE SECOND APPEAL COULD NOT BE FILED WITHIN TIME AND, THERE WAS DELAY OF 13 DAYS. IT IS SUBMITTED THAT THE DELAY WAS NOT INTENTIONAL AND PRAYED TO CONDONE THE DELAY. ITA NO.184/CTK/2020 ASSESSMENT YEAR :2015 - 16 P A G E 2 | 3 3. AFTER HEARING THE RIVAL SUBMISSIONS, I AM SATISFIED THAT THE REASON STATED IN THE PETITION FOR FILING THE APPEAL LATE BEFORE THE TRIBUNAL. HENCE, I CONDONE THE DELAY OF 13 DAYS AND ADMIT THE APPEAL FOR ADJUDICATION. 4 . AT THE OUTSET, LD A.R. OF THE ASSESSEE SUBMITTED THAT THE LD CIT(A) HAS PASSED EXPARTE ORDER WITHOUT HEARING THE ASSESSEE, WHI CH TANTAMOUNTS TO VIOLATION OF NATURAL JUSTICE. HENCE, IT WAS HIS PRAYER THAT THE APPEAL BE RESTORED TO THE FILE OF THE LD CIT(A) FOR FRESH ADJUDICATION AFTER CONSIDERING THE ARGUMENTS AND DOCUMENTS TO BE FILED BY THE ASSESSEE. 5 . REPLYING TO ABOVE, LD D. R. DID NOT HAVE ANY OBJECTION IN RESTORING THE APPEAL TO THE FILE OF THE LD CIT(A). 6 . ON CAREFUL CONSIDERATION OF THE RIVAL SUBMISSIONS AND AFTER PERUSING THE IMPUGNED ORDER OF THE LD CIT(A), I OBSERVE THAT THE LD CIT(A) HAD GIVEN OPPORTUNITY ON FOUR OCCA SIONS, AS IS EVIDENT FROM THE ORDER, BUT THE ASSESSEE FAILED TO APPEAR BEFORE HIM. I ALSO OBSERVE THAT THE LD CIT(A) HAS SIMPLY DISMISSED THE APPEAL WITHOUT ADJUDICATING THE GROUNDS TAKEN IN GROUNDS OF APPEAL AS APPENDED IN FORM NO.35 BEFORE HIM. IN VIE W OF ABOVE AND IN ORDER TO RENDER SUBSTANTIAL JUSTICE TO THE ASSESSEE, I SET ASIDE THE ORDER OF THE LD CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION OF THE APPEAL AFTER AFFORDING REASONABLE OPPORTUNITY TO THE ASSESSEE. SIMILARLY, I ALSO DIRECT THE ASSESSEE TO CO - OPERATE WITH THE LD ITA NO.184/CTK/2020 ASSESSMENT YEAR :2015 - 16 P A G E 3 | 3 CIT(A) FOR EARLY DISPOSAL OF THE ASSESSEE. WITH THESE DIRECTIONS, THE APPEAL IS RESTORED TO THE FILE OF THE LD CIT(A). 7 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 27 / 10 /20 20 . SD/ - ( CHANDRA MOHAN GARG) JUDICIAL MEMBER CUTTACK; DATED 27 / 10 /20 20 B.K.PARIDA, SPS (OS) COPY OF THE ORDER FORWARDED TO : BY ORDER SR . PVT. S ECRETARY ITAT, CUTTACK 1. THE APPELLANT SRI AMIT AHLUWALIA, WARD NO.2, BASTI ROAD, BANEIKALA, JODA, KEONJHAR 2. THE RESPONDENT. ITO, KEONJHAR WARD, KEPONJHAR. 3. THE CIT(A) , CUTTACK 4. PR.CIT - CUTTACK 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//