Sri Sudhansu Sekhar Das, Bhubaneswar V. ITO, Ward-3(5), Bhubaneswar

ITA 186/CTK/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3771 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 04-09-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P K MISHRA
• Section: 201; 13

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 . 186 /CTK/20 20 ASSESSMENT YEAR : 201 2 - 13 SHRI SUDHANSU SEKHAR DAS, PLOT NO.N - 3/69, NAYAPALLI, BHUB ANESWAR VS. ITO, WARD 3(5), BHUBANESWAR. PAN/GIR N O.AAZPD 0095 R (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI P.K.MISHRA , AR REVENUE BY : SHRI SUBHENDU DUTTA, DR DATE OF HEARING : 05 / 11 / 20 20 DATE OF PRONOUNCEMENT : 05 / 11 /20 20 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) 02 , BHUBANESWAR DATED 19. 5.2017 FOR THE ASSESSMENT YEAR 201 2 - 13 . 2. IN GRO UND NO S .3 & 4 O F APPEA L, THE GRIEVANCE OF THE ASSESSEE IS THAT THE ORDER OF THE LD CIT(A) IS IN GROSS VIOLATION OF PRINCIPLES OF NAT URAL JUSTICE, AS THE SAME HAS BEEN P ASSED WITHOUT ALLOWING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE . 3. AT THE OUTSET, SHRI P.K.MISHRA , LD COUNSEL FOR THE ASSESSEE HAS INFORMED THAT PROPER OPPORTUNITY OF HEARING WAS NOT GRANTED AND THE APPEAL ITA NO . 186 /CTK/20 20 ASSESSMENT YEAR : 201 2 - 13 P A G E 2 | 3 WAS DECIDED EXPARTE. HE HAS PLACED BEFORE US THAT IF AN OPPORTUNITY OF HEARING BE GRANTED THEN THERE WIL L BE NO SUCH DEFAULT IN FUTURE. 4. LD DR SUBMITTED THA T SEVERAL OPPORTUNITIES HAVE BEEN AFFORDED TO THE ASSESSEE BY LD CIT(A) AS IS EVIDENT FROM THE IMPUGNED ORDER AND THE ASSESSEE FAILED TO APPEAR BEFORE HIM. T HEREFORE, HE SUBMITTED THAT THE LD CIT(A) HAD NO OPTION BUT TO DISMISS THE APPEAL FOR WANT OF NON - COMPLIANCE BY THE ASSESSEE. 5. ON CONSIDERATION OF THE RIVAL SUBMISSIONS, I OBSERVE THAT THE CIT(A) HAS ALLOWED SEVERAL OPPORTUNITIES TO THE ASSESSEE AND THE ASSESSEE HAS NOT PUT IN APPEARANCE BEFORE HIM. NOW, BEFORE ME, LD A.R. HAS PRAYED THAT ONE MORE OPPORTUNITY BE GIVEN TO PRESENT ITS CASE. THEREFORE, IN THE INTEREST OF SUBSTANTIAL JUSTICE, I CONSIDER IT APPROPRIATE TO RESTOR E THE MATTER TO THE FILE OF THE CIT(A) BUT WITH IMPOSITION OF COST OF RS. 5 ,000/ - ON THE ASSESSEE FOR HIS CONDUCT BEFORE THE LD CIT(A). THE CIT(A ) IS DIRECTED TO TAKE UP THE ISSUE FOR ADJUDICATION ON 8.12.2020 , AND AS THE DATE IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH PARTIES , NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED BY LD CIT(A). THE ASSESSEE IS ALSO D IRECT ED TO DEPOSIT A COST OF RS. 5 ,000/ - AND FILE COPY OF THE CHALLAN OF DEPOSIT OF COST BEFORE THE CIT(A) AS AN EVIDENCE IN COMPLIA NCE OF THE ORDER OF THIS TRIBUNAL . WITH THESE DIRECTIONS, THE APPEAL OF THE ASSESSEE IS RESTORED TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION. ITA NO . 186 /CTK/20 20 ASSESSMENT YEAR : 201 2 - 13 P A G E 3 | 3 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE S ORDER PRONOUNCED ON 5 / 0 1 /20 20 . S D/ - ( CHANDRA MOHAN GARG) JUDICIAL MEMBER CUTTACK; DATED 5 / 11 /20 20 B.K.PARIDA, SPS (OS) COPY OF THE ORDER FORWARDED TO : BY ORDER SR . PVT. S ECRETARY ITAT, CUTTACK 1. THE APPELLANT : SHRI SUDHANSU SEKHAR DAS, PLOT NO.N - 3/69, NAYAPALLI, BHUB ANESWAR . 2. THE RESPONDENT. ITO, WARD 3(5), BHUBANESWAR 3. THE CIT(A) - 2 , BHUBANESWAR 4. PR.CIT - 2 , BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//