ACIT, Circle-2(1), Cuttack V. M/S. Geetarani Mohanty, Keonjhar

ITA 393/CTK/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2957 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2022
• Appeal Filed By: Department
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 24-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.297, 287 & 435/CTK/2019 (नििाारण वषा / Asses s m ent Year :2008-0 9, 2010-11 & 2013-14) M/s Geeta rani Moh anty, Station Road, Barb il, Keon jhar P AN : AAD FG 169 2 D ............ ......As sess ee Versus ACIT, Ci rc le-2(1 ), Cuttack ...... ...... ........Re venue AND ITA No.393, 344 & 468/CTK/2019 (नििाारण वषा / Asses s m ent Year :2008-0 9, 2010-11 & 2013-14) ACIT , Ci rc le-2(1 ), Cuttack ...... ...... ........Re venue Versus M/s Geeta rani Moh anty, Station Road, Barb il, Keon jhar P AN : AAD FG 169 2 D ............ ......As sess ee None for the assessee (Adjournment application filed) Shri Suresh Shivnandan, CIT-DR for the Revenue Date of Hearing : 26/09/2022 Date of Pronouncement : 26/09/2022 आदेश / O R D E R Per Bench : These are the cross appeals filed by the assessee and revenue against the separate orders of the CIT(A), Cuttack, dated 05.08.2019, 31.07.2019 & 30.09.2019 for the assessment years 2008-09, 2010-11 & 2013-14, respectively. 2. At the time of hearing, we found that the Registry has placed an unsigned adjournment letter dated 25.09.2022 filed by the ld. AR of the ITA Nos.297,287 & 435/CTK/2019 ITA Nos.393,344 & 468/CTK/2019 2 assessee, received through email, stating therein that he is suffering from viral fever. When the CIT-DR was requested to argue his case, it was submitted by the ld. CIT-DR that he was informed that the assessee is seeking adjournment and, therefore, he was not fully prepared with the case. Ld.CIT-DR submitted that he places reliance on the order of the ld. AO and it was a prayer that the orders of the ld. CIT(A) for all the three assessment years under consideration are required to be reversed. 3. The facts in the present case show that these appeals have been posted for hearing nearly nine times and either none appears on behalf of the assessee or adjournment is sought. As these appeals are of the year 2019 and substantial number of opportunities has already been granted to the assessee, the adjournment prayed for by the ld. AR stands rejected and the appeals have been disposed off accordingly. 4. On perusal of the grounds of appeal filed by the assessee in Form No.36 for A.Y.2008-2009, which are 12 in numbers, we found that in ground No.1 the assessee has agitated that the ld. CIT(A) has committed serious error in not quashing the assessment order which has been passed in gross violation of the principle of natural justice, contrary to the provisions of the Act and without giving opportunity of being heard and for which the assessment order is required to be quashed or annulled by the Tribunal. 5. In this regard, a careful perusal of the order of the ld. CIT(A) for A.Y.2008-2009 shows that 10 numbers of opportunities have been ITA Nos.297,287 & 435/CTK/2019 ITA Nos.393,344 & 468/CTK/2019 3 granted to the assessee. It is also noticed that the assessment order has been passed u/s.144 of the Act being an ex-parte assessment order. The assessee has also not placed anything to show that they had filed before the ld. CIT(A). It must, however, be mentioned here that in the paper book filed there is a written note and submission alleged to have been filed before the ld. CIT(A). This, however, does not find place in any reference in the order of the ld. CIT(A). This being so, in the interest of natural justice, the orders of the ld. CIT(A) are set aside and the issues in these appeals are restored to the file of CIT(A) for readjudication after granting the assessee adequate opportunity of being heard. 6. As we have set aside the order of the ld. CIT(A) in assessee’s appeals for all the assessment years under consideration, the revenue’s appeals become infructuous insofar as the impugned orders of the ld. CIT(A) are set aside and the issues are restored to him for readjudication after granting the assessee adequate opportunity of being heard. 7. In the result, both appeals of the assessee and revenue are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 26/09/2022. Sd/- (अरुण खोड़पऩया) (ARUN KHODPIA) Sd/- (जाजज माथन) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 26/09/2022 Prakash Kumar Mishra, Sr.P.S. ITA Nos.297,287 & 435/CTK/2019 ITA Nos.393,344 & 468/CTK/2019 4 आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : आदेशाि ु सार/ BY ORDER, (Assistant Registrar) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. पिभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यापऩत प्रयत //True Copy//