Appeal details
Counselvise Citation
[2020] 110 COUNSELVISE.COM (IT) 9400 (ITAT-CUTTACK)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 11 month(s) 24 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
18-08-2020
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Assessment Year
2014-2015
Appeal Filed On
24-08-2018
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM . / ITA NO. 334 & 335 /CTK/20 1 8 ( / ASSESSMENT YEAR : 2013 - 2014 & 2014 - 2015 ) M/S MAA SAMAL ESWARI IRON & STEEL CO. (P) LTD., PLOT NO.1324/1935, 1 ST FLOOR, BHAGAWAN TOWER CANAL ROAD, JHARAPADA, BHUBANESWAR - 751006 VS. DCIT, CIRCLE - 2(1), BHUBANESWAR PAN NO. : A A FCM 6386 B ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI NATABAR PANDA, ADVOCATE /REVENUE BY : SHRI M.K.GAUTAM, CIT - DR / DATE OF HEARING : 1 4 / 0 8 /20 20 / DATE OF PRONOUNCEMENT : 18 / 0 8 /20 20 / O R D E R PER L.P.SAHU , A M : TH ESE TWO AP PEALS FILED BY THE ASSESSEE ARE AGAINST THE SEPARATE ORDER S OF CIT(A) - 1, BHUBANESWAR , DATED 31.08.2017 & 09.11.2017 FOR THE ASSESSMENT YEAR S 2013 - 2014 & 2014 - 2015 . 2. AT THE OUTSET, LD. AR SUBMITTED BEFORE US THAT THE ISSUES INVOLVED IN BOTH THE APPEALS AR E IDENTICAL AND THE CIT(A) HAS PASSED THE ORDER IN BOTH THE CASES EX - PARTE WITHOUT AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THEREFORE, LD. AR PRAYED FOR AN OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE CIT(A). IN THIS REGARD, LD. AR FILE D HIS WRITTEN SUBMISSION, WHICH READS AS UNDER : - 01. THAT THE APPELLANT FILED FIRST APPEAL BEARING I.T. APPEAL NO. 0114/16 - 17 BEFORE THE ID. CIT(A) - 1, BHUBANESWAR AGAINST THE ITA NO S . 334&335 /CTK/201 8 2 ORDER OF ASSESSMENT DATED - 16/03/2016 PASSED BY THE ID. ACIT,CIRCLE - 2(L), BHUBAN ESWAR FOR THE ASSESSMENT YEAR - 2013 - 14. 02. THAT AS AGAINST TOTAL INCOME DECLARED BY THE APPELLANT AT RS.93,45,820/ - IN THE RETURN OF INCOME, THE LAO DETERMINED TOTAL INCOME AT RS. 16,52,85,680/ - IN THE ASSESSMENT BY DISALLOWING SOME OF THE EXPENSES ARBIT RARILY. 03. THAT THE APPELLANT FILED FIRST APPEAL CHALLENGING THE ABOVE ORDER OF THE LAO ON 10/05/2016 BEFORE THE ID. CIT(A) - 1, BHUBANESWAR. 04. THAT THE ID. CIT(A) - 1, BHUBANESWAR WHILE DISPOSING OF THE APPEAL EXPARTE POINTED OUT THAT THERE WAS A DELAY OF 13 DAYS IN FILING THE APPEAL, WHICH IS NOT CORRECT. 05. THAT WITHOUT AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE APPELLANT THE ID. CIT(A) DISPOSED OF THE AFORESAID APPEAL IN LIMINE CITING FEW CASE LAWS OF HON'BLE ITAT, CUTTACK / DELHI BENCH AN D HIGH COURT OF MADHYA PRADESH WITHOUT ANY BASIS. 06. THAT THE ORDER OF THE ID. CIT(A) IS A NON - SPEAKING ORDER. HE DISMISSED THE APPEAL ON TECHNICAL GROUNDS. MOREOVER, HE HAS NOT AT ALL TOUCHED THE MERITS OF THE CASE. 07. THAT IT IS A FACT THAT DUE TO CLOSURE OF BUSINESS ACTIVITIES, THE APPELLANT LEFT THE OFFICE AND STAYING IN A RENTED HOUSE, FOR WHICH NOTICES COULD NOT BE SERVED ON HIM. 08. THAT THE HON'BLE ITAT, CUTTACK BENCH IN ITA NO.333/CTK/2018 DATED - 24/02/2020 REMITTED BACK THE MATTER TO THE FI LE OF THE FIRST APPELLATE AUTHORITY IN CASE OF MRS. SANTILATA ROUT, WHO IS ONE OF THE DIRECTORS OF THE AFORESAID COMPANY AND HER APPEAL WAS DISMISSED BY THE SAID CIT(A) IN AN IDENTICAL GROUND, (COPY ATTACHED) 09. THAT IT IS THEREFORE HUMBLY SUBMITTED THA T THE HON'BLE ITAT MAY BE PLEASED TO SET - ASIDE THE MATTER TO THE FILE OF THE ID. CIT(A) - 1, BHUBANESWAR FOR THE SAKE OF NATURAL JUSTICE IN ORDER TO REHEAR THE AFORESAID APPEAL ON MERITS AFFORDING REASONABLE OPPORTUNITY TO THE APPELLANT AND FURTHER IT IS UND ERTAKEN BY THE APPELLANT THAT HE WILL CO - OPERATE IN THE FIRST APPEAL PROCEEDING IF AN OPPORTUNITY IS GIVEN TO HIM. 3. ON THE OTHER HAND, LD. DR RELIED ON THE ORDERS OF LOWER AUTHORITIES. ITA NO S . 334&335 /CTK/201 8 3 4. WE HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND PE RUSED THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL. ON PERUSAL OF THE ORDER OF THE CIT(A), WE FIND THAT THE CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE PASSING AN EX - PARTE ORDER HOLDING THAT THE APPEAL OF THE ASSESSEE IS BARRED BY LIMITATION OF 13 DAYS. FURTHER, AS PER THE WRITTEN SUBMISSION FILED BY THE ASSESSEE, THE LD. AR HAS REQUESTED THAT FOR THE SAKE OF NATURAL JUSTICE THE PRESENT APPEALS MAY BE SET ASIDE TO THE FILE OF CIT(A) TO REHEAR THE APPEALS ON MERITS AFFORDING REASONABLE OPPORTUN ITY TO THE ASSESSEE AND HE ALSO THROUGH THIS WRITTEN SUBMISSION HAS UNDERTAKEN THAT HE WILL COOPERATE WITH THE CIT(A) IN DISPOSAL OF THE CASE. LD. AR FURTHER SUBMITTED THAT THE CIT(A) MAY KINDLY BE DIRECTED TO CONSIDER THE APPLICATION OF ASSESSEE FOR CONDO NATION OF DELAY BEFORE PASSING THE ORDER ON MERITS. ON PERUSAL OF THE ORDER OF THE CIT(A) AT PARA 2, IT IS FOUND THAT THE CIT(A) HAS ALSO DISMISSED THE APPEAL S OF THE ASSESSEE FOR NON - EXPLAINING THE DELAY FOR FILING THE APPEAL S . CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE , WE RESTORE BOTH THE APPEAL S OF THE ASSESSEE TO THE FILE OF CIT(A) AND DIRECT THE ASSESSEE TO EXPLAIN THE DELAY OF 13 DAYS IN FILING THE APPEALS AND IF THE CIT(A) IS SATISFIED FROM THE EXPLANATION OF THE ASSESSEE, THEN HE MAY PASS A SPEAKING AND REASONED ORDER. NEEDLESS TO SAY, THE ASSESSEE SHALL BE PROVIDED REASONABLE OPPORTUNITY OF HEARING. THE ASSESSEE IS ALSO DIRECTED NOT TO ITA NO S . 334&335 /CTK/201 8 4 TAKE ANY UNNECESSARY ADJOURNMENT AND COOPERATE WITH THE CIT(A) IN EARLY D ISPOSAL OF THE CASE. 5 . IN THE RESULT, BOTH APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 18 / 0 8 / 20 20 . S D/ - ( C.M.GARG ) SD/ - (L.P.SAHU) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 18 / 0 8 /20 20 PRAKASH KUMAR MISHRA, SR.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRET ARY ) , /ITAT, CUTTACK 1. / THE APPELLANT - M/S MAA SAMALES WARI IRON & STEEL CO. (P) LTD., PLOT NO.1324/1935, 1 ST FLOOR, BHAGAWAN TOWER CANAL ROAD, JHARAPADA, BHUBANESWAR - 751006 2. / THE RESPONDENT - DCIT, CIRCLE - 2(1), BHUBANESWAR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//
