M/s. Shree Hanuman Flour Mill, Bhadrak V. ITO, Bhadrak Ward, Bhadrak

ITA 395/CTK/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4029 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 09-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P K MISHRA
• Keywords: Reasonable cause
• Section: 201

Judgement Text

, . . , , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH , CUTTACK , BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ./ ITA NO. 395 / CTK /20 1 8 ( / ASSE SSMENT YEAR : 20 1 2 - 20 1 3 ) M/S SHREE HANUMAN FLOUR MILL, PARTNER - SRI BIJAY KUMAR GUPTA, S/O - DHARMA SINGH, MAITAPUR, RANITAL, DISTRICT - BHADRAK VS. ITO, BHADRAK WARD, BHADRAK ./ ./ PAN/GIR NO. : A A WFS 4739 A ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : SHRI P.K.MISHRA , AR /REVENUE BY : SHRI SUBHENDU DUTTA , DR / DATE OF HEARING : 0 7 / 0 3 /201 9 / DATE OF PRONOUNCEMENT 07 / 0 3 /201 9 / O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), CUTTACK , DATED 30.08.2018 PASSED IN FIRST APPEAL NO. 0150 /201 5 - 1 6 FOR THE ASSESSMENT YEAR 201 2 - 201 3 . 2. LD. AR, APART FROM THE GROUNDS OF APPEAL RA ISED 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 A LLO WING THE 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. 395 /CTK/201 8 2 THE CIT(A) NOR HAS FILED ANY WRITTEN SUBMISSION AN D 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 A PPE ARED BEFORE HIM NOR FILED ANY WRITTEN SUBMISSION TO SUBSTANTIATE ITS CLAIM , RESULTING INTO PASSING OF EX - PARTE ORDER ON ACCOUNT OF NON - APPEARANCE OF THE ASSESSEE. KEEPING IN VIEW THE ABOVE BACKGROUND OF THE CASE AND CONSIDERING THE PRAYER OF THE ASSESSE E A ND IN THE INTEREST OF RENDERING SUBSTANTIAL JUSTICE, I AM OF THE CONSIDERED VIEW THAT NO LOSS WILL BE CAUSED TO THE REVENUE IF ONE MORE OPPORTUNITY IS ALLOWED TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE CIT(A) . ACCORDINGLY, APPEAL OF THE ASSESSEE IS RES TORED BACK TO THE FILE OF CIT(A) TO ADJUDICATE THE ISSUE AFTER CALLING THE REQUIRED DETAILS FROM THE ASSESSEE AND AFTER PROVIDING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE CIT(A) IN DISPOSAL OF THE C A SE. I ORDER ACCORDINGLY. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 07 / 0 3 / 201 9 . SD/ - ( CHANDRA MOHAN GARG ) / JUDICIAL MEMBER CUTTACK ; DATED 07 / 03 /201 9 . . / PKM , S R.P.S. ITA NO. 395 /CTK/201 8 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - . M/S SHREE HANUMAN FLOUR MILL, PARTNER - SRI BIJAY KUMAR GUPTA, S /O - DHARMA SINGH, MAITAPUR, RANITAL, DISTRICT - BHADRAK 2. / THE RESPONDENT - ITO, BHADRAK WARD, BHADRAK 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//