Shree Mahavir Carbon Ltd., Cuttack V. JCIT, Range-1, Cuttack

ITA 439/CTK/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5332 (ITAT-CUTTACK)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 23-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: J M PATNAI

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG , JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO . 439 /CTK/201 9 ASSESSMENT YEAR : 2005 - 06 SHREE MAHAVIR CARBON LTD., PLOT NO.85, PHASE - III, NEW INDUSTRIAL ESTATE, JAGATPUR, CUTTACK VS. JCIT, RANGE - 2, CUTTACK PAN/GIR NO. AAECS 6716 J (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI J.M.PATNAI, AR REVENUE BY : SHRI SUBHENDU DUTTA, DR DATE OF HEARING : 08 / 10 / 20 20 DATE OF PRONOUNCEMENT : 08 / 10 /20 20 O R D E R PER C.M.GARG,JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A), CUTTACK DATED 7.2.2019 FOR THE ASSESSMENT YEAR 2005 - 06 . 2. VARIOUS GROUNDS TAKEN BY THE ASSESSEE IN THIS APPEAL BUT AT THE TIME OF HEARING, LD A.R. OF THE ASSESSEE PRESSED THAT THE LD CIT(A) HAS GROSSLY ERRED IN PASSING THE ORDER EXPARTE WITHOUT PROPER ADJUDICATION OF THE ASSESSEE. LD A.R. OF THE ASSESSEE HAS GIVEN AN UNDERTAKING IN THE BAR BEFORE US THAT IF AN OPPORTUNITY IS GRANTED, THEN THE CASE SHALL BE PROPERLY REPRESENTED BEFORE THE LD CIT(A) WITHOUT ANY FAIL OR ADJOURNMENT. ITA NO.439/CTK/2019 ASSESSMENT YEAR : 2005 - 06 P A G E 2 | 3 3. ONE MORE POINT HAS ALSO BEEN BROUGHT TO OUR NOTICE THAT THIS APPEAL WAS BELATEDLY F ILED BEFORE THE TRIBUNAL. THIS APPEAL IS LATE BY 156 DAYS. IN THIS REGARD, A CONDONATION PETITION DATED 23.12.2019 HAS BEEN PLACED ON RECORD, WHEREIN, IT IS STATED THAT THE CHAIRMAN OF THE COMPANY LOOKING AFTER THE ACCOUNTS OF THE MATTER WAS SUFFERING F ROM DIABETICS, MELLITUS, HYPERTENSION, LOW BACK PAIN AND SAITACIA FOR WHICH HE WAS COMPLETELY BED RIDDEN AS AN OLD MAN OF MORE THAN 80 YEARS., THEREFORE, HE COULD NOT ABLE TO ABLE THE APPEAL IN DUE TIME. IN SUPPORT OF THIS, A PRESCRIPTION FROM DOCTOR IS A LSO ENCLOSED. CONSIDERING THE REASONS GIVEN IN THE CONDONATION PETITION, WE HEREBY CONDONE THE DELAY AND ADMIT THIS APPEAL FOR ADJUDICATION. 4. ON CONSIDERATION OF THE RIVAL SUBMISSIONS AND ON PERUSAL OF THE IMPUGNED ORDER, WE FIND THAT THE LD CIT(A) HAS A LLOWED SEVERAL OPPORTUNITIES TO THE ASSESSEE TO APPEAR BEFORE HIM, AS IS EVIDENT FROM THE IMPUGNED ORDER BUT THE ASSESSEE FAILED TO COMPLY WITH THE SAME . HENCE, LD CIT(A) DISMISSED THE APPEAL EXPARTE WITHOUT PROPER ADJUDICATION OF THE GROUNDS. HOWEVER, IN THE INTEREST OF SUBSTANTIAL JUSTICE, WE CONSIDER IT APPROPRIATE TO RESTORE THE MATTER TO THE FILE OF THE CIT(A) BUT WITH IMPOSITION OF COST OF RS. 5 ,000/ - ON THE ASSESSEE FOR HIS CONDUCT BEFORE THE LD CIT(A). WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD CIT(A) SUO - MOTO ON 10.11.2020 WITHOUT WAITING FOR ANY NOTICE OF HEARING. THE ASSESSEE IS ALSO DIRECTED TO FILE COPY OF THE CHALLAN OF DEPOSIT OF COST OF ITA NO.439/CTK/2019 ASSESSMENT YEAR : 2005 - 06 P A G E 3 | 3 RS.5,000/ - BEFORE THE CIT(A) AS AN EVIDENCE IN COMPLIANCE OF THE ORDER OF THIS TRIBUNAL AS WELL AS TO FILE COPY OF THE SAME TO THE TRIBUNAL. HOWEVER, LD CIT(A) IS AT LIBERTY TO PROCEED WITH THE MATTER AS PER LAW. SINCE, WE ARE RESTORING THIS ISSUE FOR DENOVO CONSIDERATION BY LD CIT(A) AFTER CONSIDERING THE FACT THAT AN EXPARTE ORDER WAS PASSED, THEREFORE, PR ESENTLY THE GROUNDS RAISED BY THE ASSESSEE MAY BE TREATED AS ALLOWED BUT FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 8 /10 /20 20 . S D/ - SD/ - (LAXMI PRASAD SAHU) ( CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER CUTTACK; DATED 8 / 10 /20 20 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER SR . PVT. S ECRETARY ITAT, CUTTACK 1. THE APPELLANT: SHREE MAHAVIR CARBON LTD., PLOT NO.85, PHASE - III, NEW INDUSTRIAL ESTATE, JAGATPUR, CUTTACK 2. THE RESPONDENT. JCIT, RANGE - 2, CUTTACK 3. THE CIT(A) - , CUTTACK 4. PR.CIT - , CUTTACK 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//