M/s. Fayaj Infratech Pvt. Ltd., Bhubaneswar V. DCIT, Circle-1(1), Bhubaneswar

ITA 281/CTK/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2457 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 12-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P K PATNAIK
• Keywords: Set aside
• Section: 201

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG , JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO . 281 /CTK/ 2018 ASSESSMENT YEAR : 2014 - 15 M/S. FAYAJ INFRATECH PVT LTD., C - 56, BARAMUNDA H.B. COLONY, BARAMUNDA, BHUBANESWAR. VS. DCIT, CORPORATE CIRCLE 1(1), BHUBANESWAR. PAN/GIR NO. AABCF 6797 R (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI P.K.PATNAIK , AR REVENUE BY : SHRI S.M.KESHKAMAT , CIT DR DATE OF HEARING : 26 / 11 / 201 9 DATE OF PRONOUNCEMENT : 4 / 1 2 / 201 9 O R D E R PER C.M.GARG,JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A),1, BHUBANESWAR DATED 27.4.2018 FOR THE ASSESSMENT YEAR 2014 - 15 . 2. AT THE TIME OF HEARING, LD A.R. OF THE ASSESSEE SUBMITTED THAT THE CIT(A) HAS PASSED ORDER QUA THE ASSESSEE DESPITE TIME PETITION DATED 27.4.2018 APPLYING THE DECISION OF ITAT DELHI IN THE CASE OF MULTIPLAN INDIA PVT LT D.,38 ITD 320(DEL) WITHOUT ADJUDICATING THE GROUNDS OF APPEAL RAISED IN FORM NO.35. HENCE, IT WAS HIS PRAYER TO RESTORE THE MATTER BACK TO HIS FILE TO FOR FRESH ADJUDICATION AFTER ALLOWING HEARING TO THE ASSESSEE. ITA NO.281/CTK/2018 ASSESSMENT YEAR : 2014 - 15 P A G E 2 | 3 3. REPLYING TO ABOVE, LD CIT DR OPPOSED T O RESTORING THE MATTER AGAIN TO THE FILE OF THE CIT(A). HE SUBMITTED THAT DESPITE GIVING SEVERAL OPPORTUNITIES AS IS EVIDENT FROM THE ORDER OF THE CIT(A), THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A). 4. ON CONSIDERATION OF RIVAL SUBMISSIONS AND ORDER OF THE CIT(A), WE OBSERVE THAT THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE FOLLOWING THE DECISION OF ITAT DELHI IN THE CASE OF MULTIPLAN INDIA PVT LTD (SUPRA) WITHOUT CONSIDERING THE MERITS OF THE CASE. HENCE, WE SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE SAME TO HIS FILE WITH THE DIRECTION TO THE ASSESSEE TO APPEAR BEFORE THE CIT(A) ON 19.12.2019 SUO MOTO WITH WRITTEN APPLICATION GIVING HIS PRESENCE. NO NOTICE SHALL BE ISSUED BY THE LD CIT(A). NEEDLESS TO SAY THAT THE CIT(A) WILL AFFORD REAS ONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 4 / 1 2 /201 9 . S D/ - SD/ - (LAXMI PRASAD SAHU) ( CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER CUTTACK; DATED 4 / 1 2 /20 1 9 B.K.PARIDA, SPS ITA NO.281/CTK/2018 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 : M/S. FAYAJ INFRATECH PVT LTD., C - 56, BARAMUNDA H.B. COLONY, BARAMUNDA, BHUBANESWAR 2. THE RESPONDENT. DCIT, CORPORATE CIRCLE 1(1), BHUBANESWAR 3. THE CIT(A) - 1 , BHUBANESWAR 4. PR.CIT - 1 , BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//