Binod Chandra Rout, Nayagarh V. ITO, Ward-4(3), Bhubaneswar

ITA 27/CTK/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9546 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 30-06-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 19-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURESH SIVA NANDA
• Assessee Lawyers: BHATENDRA TRIPATHY
• Keywords: TDS
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM . / ITA NO. 27 /CTK/20 1 8 ( / ASSESSMENT YEAR : 20 1 2 - 201 3 ) SRI BINOD CHANDRA ROUT, PLOT NO. 254, SASTRI NAGAR, UNIT - 4 BHUBANESWAR VS. ITO WARD - 4(3), BHUBANESWAR PAN NO. : A EBPR 2552 M ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI BHATENDRA TRIPATHY, CA /REVENUE BY : SH RI SURESH SIVA NANDA , DR / DATE OF HEARING : 30 / 0 6 /20 20 / DATE OF PRONOUNCEMENT : 30 / 06 /20 20 / O R D E R PER L.P.SAHU , A M : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 15.09.2017 PASSED BY THE CIT(A) - 2 , BHU BANESWAR FOR THE ASSESSMENT YEAR 201 2 - 201 3 . 2. AT THE OUTSET, LD. AR SUBMITTED THAT THE CIT(A) HAS PASSED THE EX - PARTE ORDER WITHOUT CONSIDERING THE SUBMISSIONS OF THE ASSESSEE. THEREFORE, THE LD. AR PRAYED FOR AN OPPORTUNITY TO REPRESENT ITS CASE BEFORE T HE CIT(A). 3. ON THE OTHER HAND, LD. DR RELIED ON THE ORDERS OF LOWER AUTHORITIES. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL. WE ITA NO. 2 7 /CTK/201 8 2 FIND THAT THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER EX - PARTE. ON PERUSAL OF THE ORDER OF THE CIT(A), WE FIND THAT THE ASSESSEE DID NOT AVAIL THE OPPORTUNITIES PROVIDED BY THE CIT(A) AS IS DISCERNIBLE FROM PARA 3 OF THE CIT(A)S ORDER. LD. AR BEFORE THE BENCH SUBMITTED THAT THE ASSESSEE M AY BE PROVIDED ONE MORE OPPORTUNITY TO SUBSTANTIATE ITS CLAIM BEFORE THE CIT(A). CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF CIT(A) TO PASS A SPEAKING AND REASONED ORDER CONSIDERING THE FINDINGS OF AO AND THE SUBMISSIONS OF THE ASSESSEE, AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE CIT(A) POSITIVELY ON OR BEFORE 30 DAYS OF THE COPY OF THE RECEIPT OF THIS ORDER. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE CIT(A) IN EARLY DISPOSAL OF THE CASE WITHOUT TAKING ANY UNNECESSARY ADJOURNMENTS . THUS, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5 . IN THE RESULT, THE APPEAL OF ASSESSE E IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 30 / 06 / 20 20 . SD/ - ( C.M.GARG ) SD/ - (L.P.SAHU) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 30 / 06 /20 20 PRAKASH KUMAR MISHRA, SR.P.S. ITA NO. 2 7 /CTK/201 8 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , /ITAT, CUTTACK 1. / THE APPELLANT - SRI BINOD CHANDRA ROUT, PLOT NO.254, SASTRI NAGAR, UNIT - 4 BHUBANESWAR 2. / THE RESPONDENT - ACIT(TDS), BHUB ANESWAR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//