Robotic Wares Pvt. Ltd., Noida V. DCIT, Corporate Circle-1(2), Bhubaneswar

ITA 364/CTK/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4075 (ITAT-CUTTACK)
• Duration Of Justice: 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 24-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause
• Section: 201; 20

Judgement Text

, . . , , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH , CUTTACK , BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ./ ITA NO. 364 / CTK /20 1 8 ( / ASSE SSMENT YEAR : 20 1 5 - 20 1 6 ) ROBOTIC WARES PVT. LTD., 5 TH FLOOR, TOWER - B, PLOT NO.8, LOTUS BUSINESS PARK,SECTOR - 127 NOIDA - 201304 VS. DCIT, CIRCLE - 1(2), BHUBANESWAR ./ ./ PAN/GIR NO. : A A ECR 4382 D ( / APPELLANT ) .. ( / R ESPONDENT ) /AS SESSEE BY : SHRI C.PARIDA , AR /REVENUE BY : SHRI SUBHENDU DUTTA , DR / DATE OF HEARING : 0 8 / 0 3 /201 9 / DATE OF PRONOUNCEMENT 11 / 0 3 /201 9 / O R D E R THI S APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 , BHUBANESWAR , DATED 05.07.2018 PASSED IN FIRST APPEAL NO. 0140 / 17 - 18 FOR THE ASSESSMENT YEAR 201 5 - 201 6 . 2. LD. AR, APART FROM THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE, AT THE OUTSET, SUBMITTED THAT DUE TO SOME INEVITABLE CIRCUMSTANCES, THE ASSESSEE COULD NOT APPEAR BEFORE THE CIT(A), RESULTING INTO DISMISSAL OF THE APPEAL OF THE ASSESSEE BY THE CIT(A) ON ACCOUNT OF NON - APPEARANCE AND PRAYED FOR ALLOWING TH E ONE MORE OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE CIT(A) . 3. LD. DR, ON THE OTHER HAND, OBJECTED TO THE SUBMISSIONS OF THE ASSESSEE AND SUBMITTED THAT THE ASSESSEE HAS NEITHER APPEARED BEFORE ITA NO. 364 /CTK/201 8 2 THE CIT(A) NOR HAS FILED ANY WRITTEN SUBMISSION AND AGAIN PRAYING FOR OPPORTUNITY WITHOUT EXPLAINING THE REASONABLE CAUSE , WHICH MAY NOT BE PERMITTED. 4. I HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. I FIND THAT THE LD. CIT(A) HAS OBSERVED THAT THE ASSESSEE HAS NEITHER APPEARED BE FORE HIM NOR FILED ANY WRITTEN SUBMISSION TO SUBSTANTIATE ITS CLAIM , WHICH RESULTED INTO PASSING OF EX - PARTE ORDER ON ACCOUNT OF NON - APPEARANCE OF THE ASSESSEE. ON BEING ASKED BY THE BENCH, LD. AR IN ALL FAIRNESS SUBMITTED THAT THE ASSESSEE HAS NO OBJECTIO N IF THE BENCH IMPOSES COST BUT AN OPPORTUNITY OF HEARING MAY KINDLY BE PROVIDED. LD. DR STRONGLY OPPOSED TO THE RESTORATION OF APPEAL TO THE CIT(A), HOWEVER, PRAYED FOR EXEMPLARY COST SHOULD BE IMPOSED IN CASE THE CASE OF THE ASSESSEE IS RESTORED TO THE F ILE OF FIRST APPELLATE AUTHORITY. 5. IN THE TOTALITY OF FACTS AND CIRCUMSTANCES OF THE CASE, I FOUND THAT PRINCIPLE OF NATURAL JUSTICE REQUIRES THAT THE ASSESSEE SHOULD BE ALLOWED AN OPPORTUNITY OF BEING HEARD BY THE QUASI JUDICIAL AUTHORITY. HOWEVER, I C ANNOT IGNORE THAT THE ASSESSEE DID NOT COMPLY WITH THE NOTICE ISSUED BY THE FIRST APPELLATE AUTHORITY WHICH RESULTED INTO EX - PARTE ORDER. THEREFORE, I DIRECT THE ASSESSEE TO PAY AND DEPOSIT RS.10,000/ - (RUPEES TEN THOUSAND ONLY) BY WAY OF COST TO THE DEPART MENT WITHIN A PERIOD OF ONE MONTH FROM THE DATE OF THIS ORDER. 6. WITH THE ABOVE DIRECTION, APPEAL OF THE ASSESSEE IS RESTORED BACK TO THE FILE OF CIT(A) TO DISPOSE OFF THE APPEAL OF THE ASSESSEE AFTER ALLOWING ITA NO. 364 /CTK/201 8 3 REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. I ORDER ACCORDINGLY. 7 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 11 / 0 3 / 201 9 . SD/ - ( CHANDRA MOHAN GARG ) / JUDICIAL MEMBER CUTTACK ; DATED 11 / 03 /201 9 . . / PKM , S R.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - . ROBOTIC WARES PVT. LTD., 5 TH FLOOR, TOWER - B, PLOT NO.8, LOTUS BUSINESS PARK,SECTOR - 127 , NOIDA - 201304 2. / THE RESPONDENT - DCIT, CIRCLE - 1(2), BHUBANESWAR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD F ILE. //TRUE COPY//