Karyon Foods Pvt. Ltd., Bhubaneswar V. ITO, Ward-1(4), Bhubaneswar

ITA 402/CTK/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4029 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 13-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S K SARANGI; BISHWAJYOTI PATNAIK

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG , JUDICIAL MEMBER ITA NO. 402 /CTK/201 8 ASSESSMENT YEAR : 2015 - 16 KARYON FOODS PVT LTD., PLOT NO.N - 1/27, NAYAPALLI, IRC VILLAGE, BHUBANESWAR. VS. ITO WARD 1(4), BHUBANESWAR. PAN/GIR NO. AAECK 3718 J (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI S.K.SARANGI/BISHWAJYOTI PATNAIK REVENUE BY : SHRI SUBHENDU DUTTA, DR DATE OF HEARING : 06 / 02 / 201 9 DATE OF PRONOUNCEMENT : 06 / 0 2 / 201 9 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 1, BHUBANESWAR D ATED 3.8.20168 FOR THE ASSESSMENT YEAR 201 5 - 16. 2. THE SOLE ISSUE INVOLVED IN THIS APPEAL IS THAT THE COMMISSIONER OF INCOME TAX(APPEALS), CUTTACK WAS NOT JUSTIFIED IN DISPOSING THE APPEAL OF THE ASSESSEE WITHOUT AFFORDING REASONABLE OPPORTUNITY TO THE ASSESSEE. ITA NO.402/CTK/2018 ASSESSMENT YEAR : 2015 - 16 P A G E 2 | 3 3. I HAVE HEARD THE RIVAL SUBMISSIONS, PERU SED THE ORDERS OF LOWER AUTHORITIES AND MATERIAL AVAILABLE ON RECORD OF THE TRIBUNAL. ON PERUSAL OF THE ORDER OF THE CIT(A), I OBSERVE THAT THE CIT(A) HAS MENTIONED TWO DATES OF HEARING I.E. 4.7.2018 AND 26.7.2018 BUT THERE IS NO MENTION IN THE ORDER ABOUT ISSUANCE OF NOTICE TO THE ASSESSEE FOR THE DATES OF HEARING FIXED AND THEIR SERVICE ON THE ASSESSEE. IN ABSENCE OF THE SAME, IN MY CONSIDERED VIEW, THE CIT(A) WAS NOT JUSTIFIED IN DECIDING THE APPEAL OF THE ASSESSEE FOR NON - APPEARANCE OF THE ASSESSEE ON THE DATES OF HEARING. THEREFORE, IN ORDER TO RENDER SUBSTANTIAL JUSTICE, I SET ASIDE THE ORDER OF THE CIT(A) AND REMAND THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION OF THE APPEAL OF THE ASSESSEE AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE CIT(A) AND RENDER FULL CO - OPERATION BY FILING ALL THE DETAILS AS AND WHEN CALLED UPON TO DO SO. 4. IN THE RESULT, APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED ON 06 / 0 2 /201 9 . SD/ - ( CHANDRA MOHAN GARG ) JUDICIALMEMBER CUTTACK; DATED 06 / 0 2 /20 9 B.K.PARIDA, SPS ITA NO.402/CTK/2018 ASSESSMENT YEAR : 2015 - 16 P A G E 3 | 3 COPY OF THE ORDER FORWARDED TO : BY ORDER SR. PVT. SECRETARY, ITAT, CUTTACK 1. THE APPELLANT : KARYON FOODS PVT LTD., PLOT NO.N - 1/27, NAYAPALLI, IRC VILLAGE, BHUBANESWAR 2. THE RESPONDENT. ITO WARD 1(4), BHUBANESWAR 3. THE CIT(A) - 1, BHUBANESWAR 4. PR.CIT - 1, BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//