Ratikanta Kanungo, Bhubaneswar V. DCIT, Bhubaneswar

ITA 28/CTK/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5320 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 14-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K BANDYOPADHYAY
• Assessee Lawyers: P R MOHANTY

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAV AN KUMAR GADALE, JM ITA NO. 28 / CTK /20 1 5 (ASSESSMENT YEAR : 2010 - 2011 ) SHRI RATIKANTA KANUNGO, PLOT NO.1806, CHINTAMANISWA R, BHUBANESWAR, ODISHA VS. DCIT, CIRCLE - 2(2), BHUBANESWAR ./ ./ PAN/GIR NO. : A GQPK 8502 P ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI P.R.MOHANTY AR /REVENUE BY : SHRI S.K.BANDYOPADHYAY , DR / DATE OF HEARING : 1 3 / 12 /201 7 / DATE OF PRONOUNCEMENT 14 / 12 /201 7 / O R D E R PER SHRI N.S.SAINI , A M : TH IS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A), BERHA MPUR (CAMP : BHUBANESWAR), DATED 24.10.2014. 2. THE FIRST GRIEVANCE AS PROJECTED IN GROUND NO.2 OF THE APPEAL OF THE ASSESSEE IS THAT THE CIT(A) HAS NOT ALLOWED REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE BEFORE DISMISSING THE APPEAL OF THE ASSESSEE. 3. FROM PERUSAL OF THE ORDER OF THE CIT(A), IT IS BORNE OUT THAT THE DATE OF HEARING OF THE APPEAL WAS FIXED ON 12.09.2014 AND 21.10.2014. THE ASSESSEE FAILED TO COMPLY WITH THE ABOVE NOTICES OF CIT(A). THEREFORE, THE CIT(A) CONFIRMED THE ORDER OF THE AO ON THE BASIS OF THE MATERIALS AVAILABLE ON RECORD. 4. BEFORE US, THE AR OF THE ASSESSEE HAS FILED AN UNDERTAKING TO THE EFFECT THAT ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO PRESENT ITS APPEAL BEFORE THE CIT(A) AND THAT HE SHALL COMPLY ALL THE ITA NO. 28 /CTK/201 5 2 REQUIREMENTS OF THE CIT(A) AND WILL DULY APPEAR BEFORE THE CIT(A) ON THE DATE OF HEARING TO BE FIXED BY HIM. IT IS SUBMITTED THAT THE NOTICE OF HEARING BEFORE THE CIT(A) COULD NOT BE COMPLIED WITH DUE TO CARELESSNESS AND FAULT OF THE ADVOCATE. 5. LD. D R, ON THE OTHER HAND, VEHEMENTLY OPPOSED THE SUBMISSIONS OF THE AR OF THE ASSESSEE AND SUBMITTED THAT NO SECOND INNINGS SHOULD BE ALLOWED TO THE ASSESSEE FOR BEING DEFINED IN NOT COMPLIED WITH THE NOTICE OF THE CIT(A). HE SUBMITTED THAT THE ASSESSEE IS A H ABITUAL DEFAULTER AS WILL BE OBSERVED THAT THE ASSESSMENT ORDER WAS ALSO PASSED BY THE AO ON 07.12.2012 U/S.144 OF THE ACT EX - PARTE. 6. WE HAVE HEARD RIVAL SUBMISSIONS, PERUSED THE ORDERS OF THE LOWER AUTHORITIES AND MATERIALS AVAILABLE ON RECORD. IT IS N OT IN DISPUTE THAT THE ASSESSEE FAILED TO PUT AN APPEARANCE BEFORE THE CIT(A) ON THE DATE FIXED OF HEARING OF THE APPEAL OF THE ASSESSEE. THE ASSESSEE HAS ADMITTED THIS IN HIS LETTER FILED BEFORE US DURING THE COURSE OF HEARING ON 13.12.2017. IT IS ALSO EV IDENT FROM RECORD THAT THE ASSESSEE DID NOT FILE THE DETAILS CALLED FOR BY THE AO DURING THE COURSE OF ASSESSMENT PROCEEDINGS AND, HENCE, THE ORDER CAME TO BE PASSED U/S.144 OF THE ACT BY THE AO. KEEPING IN VIEW THE ABOVE BACK GROUND OF THE CASE AND ALSO T HE PRAYER OF THE ASSESSEE THAT IN THE INTEREST OF RENDERING SUBSTANTIAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE, WE ARE OF THE CONSIDERED VIEW THAT NO LOSS WILL BE CAUSED TO THE REVENUE IF ONE MORE OPPORTUNITY IS ALLOWED TO THE ASSE SSEE TO PRESENT ITS APPEAL BEFORE THE CIT(A). BUT, KEEPING IN VIEW THE CONDUCT OF THE ASSESSEE BEFORE THE ASSESSING OFFICER ITA NO. 28 /CTK/201 5 3 AS WELL AS THE CIT(A), WE DIRECT THE ASSESSEE TO DEPOSIT RS.11000/ - (RUPEES ELEVEN THOUSAND ONLY) BY WAY OF COST TO THE DEPARTMENT WITHIN 15 DAYS FROM THE DATE OF THIS ORDER. 7. WITH THE ABOVE DIRECTION, APPEAL OF THE ASSESSEE IS RESTORED BACK TO THE FILE OF CIT(A) TO DISPOSE O F F THE APPEAL OF THE ASSESSEE AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. IT IS MADE CLEAR THAT THE CIT(A) SHALL BE AT LIBERTY TO PASS ANY ORDER AS HE MAY DEEM FIT IN THE MATTER, IN CASE THE ASSESSEE FAILS TO COOPERATE WITH HIM ON THE DATES OF HEARING FIXED BY HIM. 8 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICA L PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14 / 1 2 /201 7 . SD/ - ( PAVAN KUMAR GADALE ) SD/ - (N. S. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 14 / 12 /201 7 . . / PKM , SENIOR PRIVATE SECRETARY / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. SHRI RATIKANTA KANUNGO, PLOT NO.1806, CHINTAMANISWAR, BHUBANESWAR, ODISHA 2. / THE RESPONDENT - DCIT, CIRCLE - 2(2), BHUBANESWAR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//