SHRI SHRI ARVIND KUMAR DEWANGAN, NARAYANPUR (CG) V. THE INCOOME TAX OFFICER, JAGDALPUR (CG)

ITA 250/BIL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5480 (ITAT-RAIPUR)
• Duration Of Justice: 2 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 03-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER ITA NO.250/RPR/2016 ASSESSMENT YEAR : 2009-10 SHRI ARVIND KUMAR DEWANGAN, HIGH SCHOOL ROAD, NARAYANPUR, DISTT.: NARAYANPUR, NARAYANPUR (CG). VS. ITO, JAGDALPUR (CG). PAN : AHYPD0605K (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI VEEKAAS S. SHARMA, ADV. DEPARTMENT BY : SHRI SANJAY KUMAR, ADDL. CIT DATE OF HEARING : 14-05-2019 DATE OF PRONOUNCEMENT : 15-05-2019 O R D E R PER DR. MITHA LAL MEENA, AM : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-I, RAIPUR (CG) DATED 01.03.2016 RELATING TO ASSESSMENT YEAR 2009-10. 2. WITHOUT GOING TO THE GROUNDS OF APPEAL, AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE BROUGHT TO OUR ATTENTION THAT THE ASSESSMENT ORDER MENTIONED THAT THE 2 ITA NO.250/RPR/2016 SAME IS EX-PARTE ORDER MADE U/S 144 OF THE ACT. FURTHER, HE MENTIONED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE CIT(A) FOR JUSTIFIABLE REASONS, THEREFORE, THE APPEAL WAS ADJUDICATED EX-PARTE . ON THESE FACTS, LD. COUNSEL MADE A STATEMENT AT BAR THAT THIS TIME THE ASSESSEE WOULD MAKE PROPER REPRESENTATION BEFORE THE LOWER AUTHORITIES AND PLEADED FOR GRANT OF ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. CONSIDERING THE ABOVE FACTS AS WELL AS OBJECTION OF THE LD. DR FOR THE REVENUE, WE ARE OF THE OPINION THAT THE RIGHT OF FILING THE APPEAL IS GRANTED BY THE STATUTE TO THE ASSESSEE-TAXPAYERS. IN THIS CASE, THE ASSESSEE WANTED TO INVOKE THE SAID RIGHT AND PAID THE APPEAL FEES IN THIS REGARD CONVEYING HIS SERIOUSNESS OF PURSUING THE APPEAL. THE REASONS FOR NON-ATTENDANCE BEFORE THE LOWER AUTHORITIES CANNOT BE REASON TO REJECT THE ASSESSEES RIGHT OF NATURAL JUSTICE OF GRANTING DUE OPPORTUNITY OF BEING HEARD BY THE QUASI-JUDICIAL AUTHORITIES UNDER THE LAW. THEREFORE, WE ARE OF THE OPINION THAT AN OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE UNDER CONSIDERATION. ACCORDINGLY, WE REMAND ALL THE ISSUES RAISED BY THE ASSESSEE IN HIS APPEAL TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION. THE ASSESSING OFFICER SHALL GRANT A REASONABLE OPPORTUNITY OF 3 ITA NO.250/RPR/2016 BEING HEARD TO THE ASSESSEE. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE IN HIS APPEAL ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 15 TH MAY, 2019. SD/- SD /- (PARTHA SARATHI CHAUDHURY) (DR. MITHA LAL MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 15-05-2019. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., RAIPUR. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY ITAT, RAIPUR