Debabrata Patnaik, Bhubaneswar V. ITO, Ward-2(1), Bhubaneswar

ITA 440/CTK/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5304 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 09-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K PRADHAN
• Assessee Lawyers: BHAGABAN PANDA
• Keywords: Opportunity of being heard

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH CUTTACK BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER ./ ITA NO. 440 / CTK /20 1 7 ( / ASSESSMENT YEAR : 20 1 3 - 20 1 4 ) DEBABRATA PATNAIK, PLOT NO.3660/ 4088, LEWIS ROAD, BHUBANESWAR ODISHA - 751002 VS. ITO, WARD - 2(1), BHUBANESWAR ./ ./ PAN/GIR NO. : AFLPP 4434 P ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI BHAGABAN PANDA , AR /REVENUE BY : SHRI D.K.PRADHAN , DR / DATE OF HEARING : 28 / 1 2 /201 7 / DATE OF PRONOUNCEMENT 28 / 12 /201 7 / O R D E R TH IS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - 1 , BHUBANESWAR , DATED 31.8.2017 . 2. IN GROUND NO. 4 OF THE APPEAL, THE GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) HAS DISMISSED THE APPEAL EX - PARTE FOR NON - PROSECUTION. 3. AT THE OUTSET, LD A.R. OF THE ASSESSEE SUBMITTED THAT CIT(A) DISMISSED THE ASSESSEE'S APPEAL EX P ARTE, FOR NON - PROSECUTION QUA THE ASSESSEE, WITHOUT ASSIGNING ANY REASON. ACCORDING TO HIM, THE ORDER PASSED BY THE CIT(A) BEING A NON - SPEAKING ORDER, CANNOT STAND IN THE EYE OF LAW. HE PRAYED THAT THE ORDER OF CIT(A) MAY BE SET ASIDE WITH A DIRECTION TO H IM TO DECIDE THE GROUNDS OF APPEAL TAKEN BEFORE HIM, ON MERIT BY PASSING A REASONED ORDER, AFTER HEARING THE ASSESSEE. 4. LD D.R. SUPPORTED THE ORDER OF THE CIT(A). 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERUSING THE ORDER OF THE CIT(A), WE FIND TH AT THE CIT(A) IN HIS ORDER HAS OBSERVED THAT THERE ITA NO. 440 /CTK/201 7 2 WAS NO COMPLIANCE BY THE ASSESSEE ALTHOUGH VARIOUS OPPORTUNITIES WERE GIVEN TO THE ASSESSEE TO APPEAR BEFORE HIM ON 27.4.2017, 7.8.2017 & 23.8.2017 AND HENCE, HE HAS DISMISSED THE APPEAL OF THE ASSESSEE FO LLOWING THE DECISION OF THE DELHI IN THE CASE OF CIT VS. MULTIPLAN INDIA (P)LTD., 38 ITD 320 AND OTHER JUDICIAL PRONOUNCEMENTS. W E FIND FORCE IN THE CONTENTION OF THE LEARNED COUNSEL FOR THE ASSESSEE THAT THE CIT(A) HAS SIMPLY DISMISSED THE APPEAL FOR NON - PROSECUTION QUA THE ASSESSEE, WITHOUT ASSIGNING ANY REASON. THE ORDER OF THE LEARNED CIT(A) BEING A NON - SPEAKING ORDER, THE SAME IS SET ASIDE AND THE MATTER IS RESTORED BACK TO HIS FILE WITH THE DIRECTION TO PASS A REASONED ORDER IN ACCORDANCE WITH LAW, AF TER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. SINCE WE HAVE REMITTED THE MATTER TO THE FILE OF THE CIT (A) FOR DECIDING AFRESH, OTHER GROUNDS RAISED IN THE APPEAL ON MERITS OF THE CASE ARE INFRUCTUOUS. 7. IN THE RESULT, APPEAL FIL ED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28 / 12 /201 7 . SD/ - (N. S. SAINI) / ACCOUNTANT MEMBER CUTTACK ; DATED 28 / 12 /201 7 . . / PKM , SENIOR PRIVATE SECRETARY / COPY OF THE ORDER FORWARDED TO : 1. 2. / THE RESPONDENT - ITO, WARD - 2(1), BHUBANESWAR 3. ( ) / THE CIT(A), 4. / CIT ITA NO. 440 /CTK/201 7 3 / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//