Sanjib Sahu, Keonjhar V. ITO, Keonjhar Ward, Keonjhar

ITA 28/CTK/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0458 (ITAT-CUTTACK)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 15-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 201

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK SMC BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG , JUDICIAL MEMBER ITA NO . 28 /CTK/20 20 ASSESSMENT YEAR : 20 14 - 15 SANJIB SAHU, M/S. JAY SHREE ENGG. WORKS, HARSAPUR, RAISUAN, KEONJHAR. VS. ITO, KEONJHAR PAN/GIR NO. AZCPS 5849 L (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI SUBHR O DAS , DR DATE OF HEARING : 1 8 / 0 6 / 20 20 DATE OF PRONOUNCEMENT : 1 8 / 0 6 /20 20 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A), CUTTACK DATED 1 8.10 .2019 FOR THE ASSESSMENT YEAR 201 4 - 15 . 2. IN THE GROUNDS OF APPEAL, THE GRIEVANCE OF THE ASSESSEE IS THAT THE LD CIT(A) HAS NOT AFFORDED REASONABLE OPPORTUNITY TO THE ASSESSEE FOR PRESENTING ITS CASE AND PASSED THE ORDER EXPARTE. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE MATTER WAS CALLED FOR HEARING. HENCE, I PROCEED TO DECIDE THE APPEAL OF THE ASSESSEE AFTER HEARING LD D.R. AND ON THE BASIS OF MATERIALS AVAILABLE ON RECORD. ITA NO. 28/CTK/2020 ASSESSMENT YEAR : 2014 - 15 P A G E 2 | 3 4 . I HAVE HEARD THE SUBMISSION OF LD D.R. AND PERUSED THE APPEAL RECORD OF THE TRIBUNAL. ON PERUSAL OF THE IMPUGNED ORDER, I FIND THAT THE LD CIT(A) HAS ALLOWED SEVERAL OPPORTUNITIES TO THE ASSESSEE TO PUTFORTH ITS GRIEVANCE ON 20.2.19, 7.3.19, 6.9.19 & 17.10.19 BUT THE ASSESSEE FAILED TO PUT APPEARANCE BEFORE HIM. HOWEVER, THE LD CIT(A) HAS DISMISSED THE APPEAL WITHOUT ADJUDICATING THE ISSUES ON MERITS. THEREFORE, IN ORDER TO RENDER SUBSTANTIAL JUSTICE TO ASSESSEE , I SET ASIDE THE ORDER OF THE LD CIT(A) AND RESTORE THE APPEAL TO HIS FILE FOR FRESH ADJUDICATION AND DECIDE THE APPEAL ON MERITS AFTER HEARING THE ASSESSEE. WITH THESE DIRECTIONS, THE APPEAL IS RESTORED TO THE FILE OF THE LD CIT(A). 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 1 8 / 0 6 /20 20 . S D/ - ( CHANDRA MOHAN GARG) JUDICIAL MEMBER CUTTACK; DATED 1 8 / 0 6 /20 20 B. K.PARIDA, SPS ITA NO. 28/CTK/2020 ASSESSMENT YEAR : 2014 - 15 P A G E 3 | 3 COPY OF THE ORDER FORWARDED TO : BY ORDER SR . PVT. S ECRETARY ITAT, CUTTACK 1. THE APPELLANT : SANJIB SAHU. 2. THE RESPONDENT. ITO, KEONJHAR 3. THE CIT(A) - , CUTTACK 4. PR.CIT - , CUTTACK 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//