Shri Prabhat Ranjan Mallick, Bhubaneswar V. ITO, Ward-2(1), Bhubaneswar, Bhubaneswar

ITA 4/CTK/2015

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4208 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 23-11-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 01-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUVENDU DUTTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK SMC BENCH, CUTTACK BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER ITA NO. 04/CTK/2015 ASSESSMENT YEAR : 2010 - 2011 SRI PRABHAT RANJAN MALLICK, PLOT NO.N2/17, IRC VILLAGE, BHUBANESWAR. VS. DCIT, CIRCLE 2(2), BHUBANESWAR. PAN/GIR NO. ADBPM 5150 D (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI SUVENDU DUTTA , DR DATE OF HEARING : 23 /11 / 2016 DATE OF PRONOUNCEMENT : 23 /11 / 2016 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGA INST THE ORDER OF CIT(A) - BERHAMPUR , DATED 27.10.2014 , FOR THE ASSESSMENT YEAR 2010 - 2011 . 2. THE HEARING IN THIS CASE WAS LAST FIXED FOR HEARING ON 17.10.2016. ON THAT DATE, LD A.R. OF THE ASSESSEE SOUGHT TIME TO FILE THE PAPER BOOK. ACCORDINGLY, THE HEARING WAS ADJOURNED TO 23.11.2016. HOWEVER, ON 23.11.2016, WHEN THE CASE WAS CALLED FOR HEARING, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE AND NEITHER ANY PETITION FOR ADJOURNMENT WAS FILED. 2 ITA NO. 04/CTK/2015 ASSESSMENT YEAR : 2010 - 2011 THEREFORE, THE BENCH PROCEEDED TO DISPOSE OF THE APPEAL OF THE ASSESSEE EXPARTE QUA ASSESSEE AFTER HEARING LD D.R. AND ON THE BASIS OF MATERIALS AVAILABLE ON RECORD. 3. I HAVE HEARD THE LD D .R AND PERUSED THE ORDERS OF LOWER AUTHORITIES AND MATERIALS AVAILABLE ON RECORD. IN THE INSTANT CASE, LD CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT SEVERAL OPPORTUNITIES FOR HEARING WERE GIVEN TO THE ASSESSEE ON 12.9.2014, 19.9.2014, 26.8.2014 AND 21.10.2014. THE ASSESSEE DID NOT FURNISH ANY EVIDENCE OR EXPLANATI ON REGARDING THE SOURCE OF DEPOSITS IN THE SAVING ACCOUNT AND ASKED FOR FURTHER OPPORTUNITY ON 21.10.2014 TO EXPLAIN THE CASH DEPOSITS. 4. I AM OF THE CONSIDERED OPINION THAT LD CIT(A) WAS NOT JUSTIFIED IN NOT GRANTING ONE MORE OPPORTUNITY TO THE ASSESSEE TO EXPLAIN THE SOURCE OF CASH DEPOSIT IN THE SAVING ACCOUNT. I AM OF THE OPINION THAT IN THE INTEREST OF SUBSTANTIAL JUSTICE, ONE MORE OPPORTUNITY CAN BE GRANTED TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE LD CIT(A). I, THEREFORE, SET ASIDE THE ORDER OF LD CIT(A) AND REMAND BACK THE ISSUE TO HIS FILE TO ADJUDICATE THE APPEAL OF THE ASSESSEE AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO BOTH THE PARTIES. 3 ITA NO. 04/CTK/2015 ASSESSMENT YEAR : 2010 - 2011 5. IN THE RESULT, THE APPEAL F ILED BY THE ASSESSEE IS ALLOWED FOR STATISTI CAL PURPOSES. ORDER PRONOUNCE D IN THE OPEN COURT ON 23 / 11 /2016 IN THE PRESENCE OF PARTIES. S D / - ( N.S SAINI) A CCOUNTANT MEMBER CUTTACK; DATED 23 /11 /2016 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, ASST.REGISTRAR, ITAT, CUTTACK 1. THE APPELLANT : SRI PRABHAT RANJAN MALLICK, PLOT NO.N2/17, IRC VILLAGE, BHUBANESWAR 2. THE RESPONDENT. DCIT, CIRCLE 2(2), BHUBANESWAR 3. THE CIT(A) BERHAMPUR 4. CIT , BHUBANESWAR. 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//