Surendra Kumar Malik, Kendrapada V. ITO, Kendrapada Ward, Kendrapada

ITA 36/CTK/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0457 (ITAT-CUTTACK)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 17-01-2020
• 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 . 36 /CTK/20 20 ASSESSMENT YEAR : 201 3 - 14 SURENDRA KUMAR MALICK, ORAGALA, PALEI, DERAKUNDI, VIA: CHANDOL, KENDRAPARA VS. ITO, KENDRAPARA PAN/GIR NO. BOYPM 8624 H (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI BRAJA KISHORE MOHAPATRA, ADV 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),1, BHUBANESWAR DATED 19.11.2019 FOR THE ASSESSMENT YEAR 2013 - 14 . 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. I HAVE HEARD THE RIVAL SUBMISSIONS 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 ITA NO. 36/CTK/2020 ASSESSMENT YEAR : 2013 - 14 P A G E 2 | 3 ON 27.6.2019, 16.7.2019, 26.9.2019 AND 18.11.2019 BUT THE ASSESSEE FAILED TO PUT APPEARANCE BEFORE HIM . NOW BEFORE THE TRIBUNAL, THE ASSESSEE IS CONTENDING THAT IF ONE MORE OPPORTUNITY IS GIVEN, THE ASSESSEE WILL COOPERATE WITH THE LD CIT(A) IN DISPOSING THE APPEAL. I ALSO FIND THAT THE LD CIT(A) HAS DISMISSED THE APPEAL WITHOUT ADJUDICATING THE ISSUE O N MERITS. KEEPING IN VIEW THE STATEMENT OF LD A.R. AT THE BAR TO COOPERATE WITH THE DISPOSAL OF THE APPEAL AND IN ORDER TO RENDER SUBSTANTIAL JUSTICE, I SET ASIDE THE ORDER OF THE LD CIT(A) AND RESTORE THE APPEAL TO HIS FILE FOR FRESH ADJUDICATION. WITH THESE DIRECTIONS, THE APPEAL IS RESTORED TO THE FILE OF THE LD CIT(A). 4. 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. 36/CTK/2020 ASSESSMENT YEAR : 2013 - 14 P A G E 3 | 3 COPY OF THE ORDER FORWARDED TO : BY ORDER SR . PVT. S ECRETARY ITAT, CUTTACK 1. THE APPELLANT : SURENDRA KUMAR MALICK, ORAGALA, PALEI, DERAKUNDI, VIA: CHANDOL, KENDRAPARA 2. THE RESPONDENT. ITO, KENDRAPARA 3. THE CIT(A) - , CUTTACK 4. PR.CIT - , CUTTACK 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//