M/s Shree Builders, Paradeep V. ACIT, Cuttack

ITA 253/CTK/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77532 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 30-04-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 16-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K NEB
• Assessee Lawyers: J M PATNAIK
• Section: 148; 144; 143(3)

Judgement Text

1 I.T.A.NO.253 /CTK/2013 : ASSESSMENT YEAR: 2006 - 07 I.T.A. NO.06/CTK/2014: ASSESSMENT YEAR: 2008-09 , CUTTACK IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUT TACK ( )BEFORE . . , , HONBLE SHRI P.K.BANSAL, ACCOUNTANT MEMBER. /AND . . , HONBLE SHRI D.T.GARASIA, JUDICIAL MEMBER / I.T.A.NO.253 /CTK/2013 : ! ' / ASSESSMENT YEAR: 2006-07 I.T.A. NO.06/CTK/2014: ASSESSMENT YEAR: 2008-09 SHREE BUILDERS, PARADIP PA NO.AABCB 6149 H - - - VERSUS- ACIT, CIRCLE - 1(2), CUTTACK ( $% /APPELLANT ) ( &'$% /RESPONDENT) $% ) / FOR THE APPELLANT: /SHRI J.M.PATNAIK &'$% ) /FOR THE RESPONDENT: /SHRI N.K.NEB * + , / DATE OF HEARING: 30.4.2014 -.' , / DATE OF PRONOUNCEMENT: 2 .5.2014 / / ORDER PER BENCH 2 I.T.A.NO.253 /CTK/2013 : ASSESSMENT YEAR: 2006 - 07 I.T.A. NO.06/CTK/2014: ASSESSMENT YEAR: 2008-09 BOTH THE APPEALS ARE FILED BY THE ASSESSEE AGAINST SEPARATE ORDERS OF LD CIT(A), CUTTACK FOR THE ASSESSMENT YEARS 2006-07 AND 2008-0 9, RESPECTIVELY, IN THE MATTER OF ASSESSMENT UNDER SECTION 147/144 OF THE I.T.ACT, 19 61. 2. THE SHORT FACTS OF BOTH THE CASES ARE THAT INITI ALLY, THE ASSESSMENTS WERE MADE UNDER SECTION 143(3) OF THE I.T.ACT. HOWEVER, THE ASSESSMENTS WERE REOPENED AND VARIOUS NOTICES WERE SENT TO THE ASSESSEE TO APPEAR BEFORE THE AO. SINCE THE ASSESSEE FAILED TO APPEAR BEFORE THE AO DESPITE SEVERAL NOT ICES, THE AO COMPLETED THE ASSESSMENT UNDER SECTION 144 OF THE I.T.ACT. BEFOR E THE CIT(A) ALSO, ASSESSEE COULD NOT APPEAR DESPITE VARIOUS NOTICES. ACCORDINGLY, T HE CIT(A) DISPOSED OF THE APPEALS ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. AGGRIEV ED BY THE ORDER OF LD CIT(A), ASSESSEE IS IN FURTHER APPEAL BEFORE US. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ECORD OF THE CASE. LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE HAVE PE RUSED THE ASSESSMENT ORDERS AND WE FIND THAT THE AO PASSED THE ASSESSMENT ORDERS EX PARTE. BEFORE THE CIT(A), ASSESSEE HAS TAKEN THE GROUND THAT THE ASSESSMENT O RDERS PASSED BY THE AO U/S.144/147 ARE UNJUST AND WRONG . AT THE STAGE OF FIRST APPELLATE PROCEEDINGS, THE MATTER WAS ADJOURNED SEVERAL TIMES ON ACCOUNT OF NO N-APPEARANCE OF THE ASSESSEE. IT IS EVIDENT FROM THE ORDER OF THE CIT(A) THAT THE FI RST DATE OF HEARING WAS FIXED ON 26.9.2012. THEREAFTER, THE MATTER WAS ADJOURNED TO 19.10.2012 AND THEN AGAIN TO 3 I.T.A.NO.253 /CTK/2013 : ASSESSMENT YEAR: 2006 - 07 I.T.A. NO.06/CTK/2014: ASSESSMENT YEAR: 2008-09 14.12.2012. THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A). THEREFORE, THE CIT(A) HAS PASSED THE ORDER EXPARTE. FROM THE ABOVE, WE FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE AO AS WELL AS THE CIT(A). WE ALSO FIND THAT THE ASSESSEE HAD RAISED LEGAL GROUND CHALLENGING NOTICE UNDER SECTION 148 OF THE ACT AND THE CIT(A) HAS NOT DISPOSED OF THAT LEGAL GROUND. THEREFORE, IN THE INTEREST O F JUSTICE, WE SET ASIDE THE ORDERS OF THE CIT(A) AND RESTORE THE SAME TO HIS FILE FOR FRESH A DJUDICATION, PARTICULARLY THE LEGAL GROUND TAKEN BY THE ASSESSEE. 4 IN THE RESULT, APPEAL FILED BY ASSESSEE ARE ALLOW ED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 2.5.2014 ) SD/ - SD/ - ( . . ) , (P.K.BANSAL), ACCOUNTANT MEMBER ( . . ), (D.T.GARASIA(JUDICIAL MEMBER ( , )DATE. 2 .5 .2014 (B.K.PARIDA) SENIOR.PRIVATE SECRETARY. 4 I.T.A.NO.253 /CTK/2013 : ASSESSMENT YEAR: 2006 - 07 I.T.A. NO.06/CTK/2014: ASSESSMENT YEAR: 2008-09 / &, 1',2 - COPY OF THE ORDER FORWARDED TO: 1 . $% / THE APPELLANT : SHREE BUILDERS, AT-QR. O.NB- 237, NUABAZAR, PARADIP, JAGATSINGHPUR 2 &'$% / THE RESPONDENT: ACIT, CIRCLE -1(2), CUTTACK 3 . / /THE CIT, CUTTACK 4 . / ( )/THE CIT(A),CUTTACK 5 . 3 &, /DR, CUTTACK BENCH 6 . GUARD FILE . ' , &, /TRUE COPY, / * / BY ORDER, ASST.REGISTRAR, ITAT, CUTTAC K