Gayatri Senapati, Bhubaneswar V. ITO, Bhubaneswar

ITA 211/CTK/2014

• Counselvise Citation: 21122114 RSA 2014
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 26-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RABIN CHOUDHURI
• Assessee Lawyers: D K SHETH
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH , CUTTACK BEFORE S/SHRI P.K.BANSAL (AM) AND D.T.GARASIA (JM) I.T.A. NOS.211 & 212 /CTK/2014 ASSESSMENT YEARS: 2005-06 & 2006-07 GAYATRI SENAPATI, C/O. SUDHIR CHANDRA MOHAPATRA, 3 RD FLOOR, M-5/6, ACHARYA VIHAR, BHUBANESWAR-751 013 PA NO.ADQPS 3883 E VS ITO, WARD - 1(1), BHUBANESWAR. APPELLANT RESPONDENT FOR THE APPELLANT: SHRI D.K.SHETH FOR THE RESPONDENT: SHRI RABIN CHOUDHURI DATE OF HEARING: 05/02/2015 DATE OF PRONOUNCEMENT: 3 / 3 /2015 ORDER PER P.K.BANSAL, AM THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECT ED AGAINST THE SEPARATE ORDERS BOTH DATED 30.3.2014 OF LD CIT(A)-I, BHUBANESWAR FOR TH E ASSESSMENT YEARS 2005-06 & 2006-07. SINCE A COMMON ISSUE IS INVOLVED IN BOTH THE APPEAL S, THEY WERE HEARD TOGETHER AND ARE BEING DISPOSED OFF BY THIS COMMON ORDER FOR THE SAKE OF C ONVENIENCE. 2. AFTER HEARING THE RIVAL SUBMISSIONS AND GOING TH ROUGH THE ORDERS OF THE TAX AUTHORITIES, WE NOTED THAT NOBODY APPEARED BEFORE LD CIT(A) AND LD CIT(A) HAS DISPOSED OFF THE APPEALS FILED BY THE ASSESSEE EXPARTE. IN THE CASE OF RADHIKA CHARAN BANERJEE V SAMBALPUR MUNICIPALITY, AIR 1979 ORISSA 69 , THE HONBLE ORISSA HIGH COURT HAS HELD THAT A R IGHT OF APPEAL WHEREVER CONFERRED INCLUDES A RIGHT OF BEING AFFORDED AN OPPORTUNITY OF BEING HEARD IRRESPECTIVE OF THE LANGUAGE CONFERRING SUCH RIGHT. THAT IS A PART AND PARCEL OF PRINCIPLES OF NATURAL JUSTICE. WHERE AN AUTHORITY IS REQUIRED TO ACT IN A QUASI-JUDICIAL CAPACITY, IT IS IMPERATIVE TO GIVE THE APPELLANT AN ADEQUATE OPPORTUNITY OF BE ING HEARD BEFORE DECIDING THE APPEAL. SINCE THE ASSESSEE HAS NOT BEEN ABLE TO ATTEND BEFORE LD CIT(A) AND THE CASE HAS BEEN FIXED TWICE 2 I.T.A. NOS.211 & 212 /CTK/2014 ASSESSMENT YEARS: 2005-06 & 2006-07 AND THAT THE ASSESSEE ASKED FOR ADJOURNMENT, WE, TH EREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, SET ASIDE THE ORDERS OF LD CIT(A) AND RESTORE THESE APPEALS TO HIS FILES WITH THE DIRECTION THAT LD CIT(A) SHALL REDECIDE BOTH THE APPEALS IN A CCORDANCE WITH LAW AND AFTER AFFORDING DUE AND REASONABLE OPPORTUNITY OF HEARING TO BOTH THE S IDES. 3. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN PURSUANCE WITH RULE 34(4) BY P UTTING THE COPY OF THE SAME ON NOTICE BOARD ON 3/3/2015. SD/- SD/- (D.T.GARASIA) (P.K.BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, PANAJI, 3/3/2015 B.K.PARIDA, SR. PS COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT: GAYATRI SENAPATI, C/O. SUDHIR CHANDR A MOHAPATRA, 3 RD FLOOR, M-5/6, ACHARYA VIHAR, BHUBANESWAR-751 013 2. THE RESPONDENT: ITO, WARD-1(1), BHUBANESWAR. 3. THE CIT, BHUBANESWAR 4. THE CIT(A), BHUBANESWAR 5. DR, CUTTACK BENCH 6. GUARD FILE. TRUE COPY// BY ORDER ASST. REGISTRAR, ITAT, CUTTACK