OLF Reality & Constructions Pvt. Ltd., Bhubaneswar V. ACIT, Corporate Circle-1(2), Bhubaneswar

ITA 271/CTK/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 7768 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 03-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRAC H I SAURAV PATNAIK
• Keywords: Principle of natural justice
• Section: 143(3); 12

Judgement Text

P A G E 1 | 3 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. 271 & 272 /CTK/201 8 ASSESSMENT YEAR S : 2011 - 12 & 201 3 - 201 4 OLF REALITY & CONSTRUCTION PVT LTD., PLOT NO.N - 5/47, IRC VILLAGE, NAYAPALLI, BHUBANESWAR. VS. ACIT, CORPORATE CIRCLE 1(2), BHUBANESWAR. PAN/GIR NO. AABCO 2360 F (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI PRAC H I SAURAV PATNAIK, AR REVENUE BY : SHRI SU BH ENDU DATTA , DR DATE OF HEARING : 2 7 /0 9 / 2018 DATE OF PRONOUNCEMENT : 27 /0 9 / 2018 O R D E R PER N.S.SAINI, AM TH ESE ARE APPEAL S FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDER S OF THE CIT(A) - 1, BHUBANESWAR BOTH DATED 2 0.4.2018 FOR THE ASSESSMENT YEAR S 2011 - 12 & 2012 - 13, RESPECTIVELY. 2. THE COMMON GROUNDS TAKEN IN BOTH THE APPEALS ARE AS UNDER: 1.THAT THE ORDER PASSED BY THE LEARNED CIT(A) IS ARBITRARY, EXCESSIVE, CONTRARY TO FACTS AND BAD IN LAW. 2. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LEARNED CIT(APPEALS) HAS GROSSLY ERRED IN DISMISSING THE APPEAL FILED BY THE APPELLANT AGAINS T THE ORDER PASSED BY THE LD. ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT,1961. ITA NO.271 & 272/CTK/2018 ASSESSMENT YEARS : 2011 - 12 & 2013 - 2014 P A G E 2 | 3 3. THAT THE APPELLANT SOUGHT ADJOURNMENT BEFORE THE LEARNED CIT(APPEALS) BECAUSE OF CERTAIN DETAILS /DOCUMENTS GETTING FROM THE PREVIOUS A.R OF THE APPELLANT WHICH ARE R EQUIRED FOR APPEAL PROCEEDING. HOWEVER, THE ORDER OF DISMISSING THE APPEAL PASSED BY THE LEARNED CIT (APPEALS) ON 20.04.2018 MERELY FOR NON - APPEARANCE TO ADJOURNED DATE 11.04.2018 IS VIOLATING THE PRINCIPLES OF NATURAL JUSTICE. 3. AT THE OUTSET, LD A.R. OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE FAILED TO PUT IN APPEARANCE BEFORE THE CIT(A) ON THE DATES OF HEARING FIXED ON 23.8.2017, 19.9.2017, 28.9.2017, 1.11.2017, 4.1.2018 AND 11.4.2018, THEREFORE, THE CIT(A) DISMISSED THE APPEAL S OF THE ASSESS EE EXPARTE FOLLOWING THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., 38 ITR 320 (DEL) AND CUTTACK BENCH IN THE CASE OF M/S. BALAJI BUILDERS IN ITA N.79/CTK/2007 ORDER DATED 3.12.2008 . HENCE, HE PRAYED THAT ONE MORE OPPORTUNIT Y SHOULD BE GRANTED TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE CIT(A). HE SUBMITTED THAT HE UNDERTAKES BEFORE THIS BENCH TO APPEAR BEFORE THE CIT(A) AS AND WHEN CALLED UPON TO DO SO. 4 . LD D.R. OPPOSED THE SUBMISSION OF LD A.R. OF THE ASSESSEE 5 . AFTER HEARING THE RIVAL SUBMISSIONS AND PERUSING THE ORDERS OF LOWER AUTHORITIES, WE FIND THAT THE ASSESSEE COULD NOT APPEAR ON THE DATES FIXED FOR HEARING BY THE CIT(A) AND HENCE, THE CIT(A) DI SMISSED THE APPEAL S OF THE ASSESSEE EXPARTE WITHOUT DISCUSSING OR DECIDING THE MERITS OF THE CASE. IT IS A SETTLED POSITION OF LAW ITA NO.271 & 272/CTK/2018 ASSESSMENT YEARS : 2011 - 12 & 2013 - 2014 P A G E 3 | 3 THAT THE CIT(A) SHOULD DECIDE THE APPEAL S OF THE ASSESSEE ON MERITS EVEN IF THE ASSESSEE FAILS TO APPEAR ON THE DATE OF HEARING. BEFORE US, LD A.R. SUBMITTED THAT IN O NE MORE OPPORTUNITY IS GIVEN, HE WILL APPEAR BEFORE THE CIT(A). WE , THEREFORE, SET ASIDE THE ORDER S OF LD CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE TO ADJUDICATE THE APPEAL S OF THE ASSESSEE ON MERITS AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO BOTH THE PARTIES . 6. IN THE RESULT, APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 27 /0 9 /2018. S D/ - SD/ - ( PAVAN KUMAR GADALE) ( N.S SAINI) JUDICIALMEMBER A CCOUNTANT MEMBER CUTTACK; DATED 27 /0 9 /2018 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER SR. PVT. SECRETARY, ITAT, CUTTACK 1. THE APPELLANT : OLF REALITY & CONSTRUCTION PVT LTD., PLOT NO.N - 5/47, IRC VILLAGE, NAYAPALLI, BHUBANESWAR. 2. THE RESPONDENT. ACIT, CORPORATE CIRCLE 1(2), BHUBANESWAR. 3. THE CIT(A) - 1, BHUBANESWAR 4. PR.CIT - 1, BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//