Mukesh Patel, Sundergarh V. ITO, Ward-1, Jharsuguda, Jharsuguda

ITA 312/CTK/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7599 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 1998-1999
• Appeal Filed On: 31-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHAY CHARAN ROUT
• Assessee Lawyers: A P MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK SMC BENCH, CUTTACK BEFORE SHRI N. S SAINI, ACCOUNTANT MEMBER ITA NO.312 /CTK/2015 ASSESSMENT YEAR : 2009 - 2010 SREEDHARAN NAIR, BALAKRISHNA, AT: Q.NO.ND - 19/1, JKPM COLONY, J.K.PUR, RAYAGADA - 765017 VS. ITO, RAYAGADA. PAN/GIR NO. AHDPB 8487 E (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI A.P.MISHRA, AR REVENUE BY : SHRI ABHAY CHARAN ROUT , DR DATE OF HEARING : 21 /10 / 2016 DATE OF PRONOUNCEMENT : 21 /10 / 2016 O R D E R THIS I S AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 1, BHUBANESWAR , DATED 18.3.2015 , FOR THE ASSESSMENT YEAR 2009 - 2010 . 2 ITA NO.312/CTK/2015 ASSESSMENT YEAR :2009 - 2010 2. IN GROUND NO.(II) OF APPEAL, THE GRIEVANCE OF THE ASSESSEE IS THAT THE LD CIT(A) HAS PASSED ORDER WITHOUT GRANTING ADEQUATE OPPORTUNIT Y TO THE ASSESSEE TO LEAD/PIVOTAL DOCUMENTS AND, THEREFORE, IS BAD IN LAW. 3. DURING THE COURSE OF HEARING, LD A.R. OF THE ASSESSEE SUBMITTED THAT AS WILL BE OBSERVED FROM THE ORDER OF THE LD CIT(A) THAT ONLY ONE DATE OF HEARING OF APPEAL WAS FIXED WHICH I S 17.3.2015. THEREAFTER, NO HEARING WAS FIXED AND, THEREFORE, THE ASSESSEE WAS PREVENTED FROM FILING VARIOUS DOCUMENTS AND SUBMISSIONS BEFORE THE LD CIT(A). HENCE, IT WAS PRAYED THAT THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF THE LD CIT(A) FOR ADJUD ICATING THE APPEAL OF THE ASSESSEE AFRESH. 4. LD D.R. DID NOT HAVE ANY OBJECTION TO ABOVE SUBMISSION OF LD A.R. OF THE ASSESSEE. 5. IN VIEW OF ABOVE FACTS AND CIRCUMSTANCES OF THE CASE, I AM OF THE CONSIDERED OPINION THAT ONE MORE OPPORTUNITY CAN BE GRAN TED TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE LD CIT(A). I, THEREFORE, SET ASIDE THE ORDER OF LD CIT (A) AND REMAND THE MATTER BACK TO HIS FILE FOR ADJUDICATING THE APPEAL AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO BOTH THE PARTIES. 3 ITA NO.312/CTK/2015 ASSESSMENT YEAR :2009 - 2010 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCE D IN THE OPEN COURT ON 21 /10 /2016 IN THE PRESENCE OF PARTIES. SD/ - ( N. S SAINI ) A CCOUNTANT MEMBER CUTTACK; DATED 21 /10 /2016 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, ASST.REGISTRAR, ITAT, CUTTACK 1. THE APPELLANT : SREEDHARAN NAIR, BALAKRISHNA, AT: Q.NO.ND - 19/1, JKPM COLONY, J.K.PUR, RAYAGADA - 765017 2. THE RESPONDENT. ITO, RAYAGADA 3. THE CIT(A) - 1 , BHUBANESWAR. 4. CIT , BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//