Orissa Forestry Sector Development Project, Bhubaneswar V. ACIT(TDS-1), Bhubaneswar

ITA 194/CTK/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5407 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 18-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K PRADHAN
• Assessee Lawyers: B K MOHAPATARA

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. 194 /CTK/2016 ASSESSMENT YEAR : 2011 - 2012 ORISSA FORESTRY SECTOR DEVELOPMENT PROJE C T, SFTRI CAMPUS, GHATIKIA, BHUBANESWAR VS. ACIT (TDS - 1), BHUBANESWAR PAN/GIR NO. AAAAO 0926 C (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI B.K.MOHAPATARA, AR REV ENUE BY : SHRI D.K.PRADHAN, DR DATE OF HEARING : 28 /08/ 2017 DATE OF PRONOUNCEMENT : 28 /08/ 2017 O R D E R PER N.S.SAINI, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - 3 BHUBANESWAR DATED 22.1.2016 FOR THE ASSESSMENT YEAR 2011 - 12. 2. AT THE TIME OF HEARING, LD AUTHORISED REPRESENTATIVE OF THE ASSESSEE SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE CIT(A) AS THE ASSESSEE FAILED TO PUT IN APPEARANCE ON THE DATES FIXED FOR HEARING. HE PRAYED THAT IN THE INTEREST OF JUSTIC E, ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE CIT(A). HE SUBMITTED THAT HE PERSONALLY UNDERTAKES TO APPEAR BEFORE THE CIT(A) AND PRODUCE ALL DETAILS AND DOCUMENTS AS AND WHEN CALLED UPON TO DO SO. 2 ITA NO. 194/CTK/2016 ASSESSMENT YEAR : 2011 - 2012 4. LD DEPARTME NTAL REPRESENTATIVE VEHEMENTLY OPPOSED THE SUBMISSION OF LD AUTHORISED REPRESENTATIVE OF THE ASSESSEE. 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PE RUSING THE MATERIAL ON RECORD, WE FIND THAT THE CIT(A) HAS OBSERVED IN HIS ORDER THAT THE APPEAL WAS FIX ED FOR HEARING ON 16.4.2014, 2.2.2015, 21.7.2015, 12.8.2015, 26.8.2015, 13.10.2015, 26.11.2015 & 22.1.2016 AND NONE APPEARED ON BEHALF OF THE ASSESSEE EXCEPT FILING A WRITTEN SUBMISSION AND, TH EREFORE, THE APPEAL WAS DISMISSED EXPARTE CONSIDERING THE MA TERIALS AVAILABLE ON RECORD. 6. WE FIND THAT THE CIT(A) HAS MENTIONED IN THE ORDER T HAT THE APPEAL WAS FIXED ON EIGHT OCCASIONS WHEN THE ASSESSEE FAILED TO APPEAR BEFORE HIM AND HE PASSED THE EXPARTE ORDER DISMISSING THE APPEAL OF THE ASSESSEE. BEFORE U S, LD A.R. UNDERTAKES THAT H E WILL APPEAR BEFORE THE CIT(A) ON THE DATE OF HEARING AND FULLY CO - OPERATE WITH THE CIT(A) IN DISPOSING THE APPEAL EXPEDITIOUSLY . THEREFORE, WE ARE OF THE CONSIDERED VIEW THAT IN THE INTEREST OF JUSTICE, NO HARM WILL BE CAUSED TO THE REVENUE IF ONE MORE OPPORTUNITY IS GRANTED TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE CIT(A ). THEREFORE, WE SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE APPEAL TO HIS FILE FOR FRESH ADJUDICATION AFTER AFFORDING REASONABLE OPPORTUNITY OF H EARING TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO FILE ALL THE DETAILS AND DOCUMENTS BEFORE THE CIT(A) ON WHICH IT WISHES TO RELY UPON AS AND WHEN CALLED UPON TO DO SO. 3 ITA NO. 194/CTK/2016 ASSESSMENT YEAR : 2011 - 2012 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28 /08/2017. SD/ - SD/ - ( PAVAN KUMAR GADALE) ( N.S SAINI) JUDICIALMEMBER A CCOUNTANT MEMBER CUTTACK; DATED 28 /08/2017 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PRIVATE SECRETARY ITAT, CUTTACK 1. THE APPELLANT : ORISSA FORESTRY SECTOR DEVELOPMENT PROJECT, SFTRI CAMPUS, GHATIKIA, BHUBANESWAR 2. THE RESPONDENT. ACIT (TDS - 1), BHUBANESWAR 3. THE CIT(A) - 3, BHUBANESWAR 4. PR.CIT - BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//