Rama Chandra Mallick, Jajpur V. ACIT, Cuttack

ITA 417/CTK/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7545 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 30-11-2016
• Assessment Year: 2002-2003
• Appeal Filed On: 13-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUVENDU DUTTA
• Assessee Lawyers: P R MOHANTY
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK SMC BENCH, CUTTACK BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER ITA NO.417/CTK/2015 ASSESSMENT YEAR : 2002 - 2003 RAMA CHANDRA MALLICK, AT/PO: JARKA, DIST: JAJPUR VS. ACIT, CIRCLE 1(1), CUTTACK PAN/GIR NO. AHSPM 7507 K (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI P.R.MOHANTY, AR REVENUE BY : SHRI SUVENDU DUTTA , DR DATE OF HEARING : 30 /11 / 2016 DATE OF PRONOUNCEMENT : 30 /11 / 2016 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - CUTTACK, DATED 20.7.2015 , FOR THE ASSESSMENT YEAR 2002 - 03 ON THE FOLLOWING GROUNDS: 1. THAT THE ORDER PASSED BY LD CIT(A) IS ILLEGAL AND ARBITRARY. 2. THAT LD CIT(A) COMMITTED MANIFEST ERROR IN LAW AND IN FACTS IN DECIDING THE APPEAL WIT HOUT SERVING PROPER NOTICE ON THE APPELLANT. 3. THAT THE ORDER PASSED BY LD CI(A) IS ILLEGAL INASMUCH AS IT HAS BEEN PASSED VIOLATING THE PRINCIPLE OF NATURAL JUSTICE. 2 ITA NO.417/CTK/2015 ASSESSMENT YEAR :2002 - 2003 4. THAT THE LD CIT(A) FAILED IN ERROR IN NOT MAKING AN ENQUIRY BUT PASSING THE ORDER IN CONFIRMING THE ACTION OF THE AO, WHICH IS ILLEGAL. 5. THAT OTHER GROUNDS IF ANY SHALL BE URGED AT THE TIME OF HEARING. 2. AT THE TIME OF HEARING, LD A.R. OF THE ASSESSEE SUBMITTED THAT THE TRIBUNAL VIDE ITS ORDER DATED 15.7.2009 PASSED IN ITA NO.297/CTK/2 006 FOR A. Y . 2002 - 03 HAD RESTORED THE MATTER BACK TO THE FILE OF THE LD CIT(A) WITH THE FOLLOWING OBSERVATIONS: WE FIND FORCE IN THE SUBMISSIONS OF THE LD D.R. THAT CERTAIN DOCUMENTS HAVE BEEN ENTERTAINED BY THE LD CIT(A) AND THE AO HAS NOT BEEN CONFRONTE D ON THE SAME IN ANY MANNER, WHICH IS A VIOLATION OF PROVISION OF RULE 46A. ACCORDINGLY, THE ORDER OF THE CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED TO HIM WITH THE DIRECTION TO DECIDE THE SAME, AS PER FACT AND LAW, AFTER PROVIDING DUE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. SINCE, WE ARE SETTING ASIDE THE MATTER ON PRELIMINARY ISSUE, SO WE ARE REFRAINING TO MAKE ANY COMMENT ON THE MERIT OF THE CASE. 3. HE SUBMITTED THAT SINCE ASSESSEE WAS NOT KEEPING GOOD HEALTH AND FAILED TO PUT IN APPEARANCE BEFORE THE LD CIT(A) ON THE DATE S FIXED FOR HEARIN G ON 16.6.2015 AND 13.7.2015. HENCE, IT WAS THE SUBMISSION OF LD A.R. THAT THE INTENTION OF THE ASSESSEE WAS NOT MALAFIDE FOR NOT APPEARING BEFORE THE LD CIT(A) . HE, THEREFORE, PRAYED THAT IN THE INTEREST OF JUSTICE ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE ID CIT(A). 3 ITA NO.417/CTK/2015 ASSESSMENT YEAR :2002 - 2003 4. ON THE OTHER HAND, ID D.R. DID NOT HAVE ANY OBJECTION TO RESTORING THE APPEAL OF THE ASSESSEE BACK TO THE FILE OF THE ID CIT(A). 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERUSING THE MATERIALS AVAILABLE ON RECORD, I AM OF THE CONSIDERED OPINION THAT NO HARM WILL BE CAUSED TO THE REVENUE IF ONE MORE OPPORTUNITY IS GRANTED TO THE ASSESSEE BY RESTORING THE MATTER BACK TO TH E FILE OF THE ID CIT(A) FOR ADJUDICATING THE APPEAL OF THE ASSESSEE AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO BOTH THE PARTIES. I, THEREFORE, SET ASIDE THE ORDER OF ID CIT(A) AND REMAND THE MATTER BACK TO HIS FILE TO ADJUDICATE THE APPEAL OF THE ASSESSEE AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO BOTH THE PARTIES. 6. IN THE RESULT, THE APPEAL F ILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCE D IN THE OPEN COURT ON 30 / 11 /2016 IN THE PRESENCE OF PARTIES. S D / - ( N.S SAINI) A CCOUNTANT MEMBER CUTTACK; DATED 30 /11 /2016 B.K.PARIDA, SPS 4 ITA NO.417/CTK/2015 ASSESSMENT YEAR :2002 - 2003 COPY OF THE ORDER FORWARDED TO : BY ORDER, ASST.REGISTRAR, ITAT, CUTTACK 1. THE APPELLANT : RAMA CHANDRA MALLICK, AT/PO: JARKA, DIST: JAJPUR 2. THE RESPONDENT :ACIT, CIRCLE 1(1), CUTTACK 3. THE CIT(A) CUTTACK 4. CIT , CUTTACK 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//