Satendra Prasad, Baripada V. ACIT, Balasore Circle, Balasore

ITA 47/CTK/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4021 (ITAT-CUTTACK)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 29-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D K SHETH
• Keywords: Reasonable cause
• Section: 143(3); 142(1)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PA V AN KUMAR GADALE, JM . / ITA NO. 47 /CTK/201 8 ( [ [ / ASSESSMENT YEAR : 20 1 2 - 20 1 3 ) SATENDRA PRASAD, WARD N O.5, KACHERI ROAD, BARIPADA - 757001 (ODISHA) VS. THE ACIT, BALESWAR CIRCLE, BALESWAR - 756001 ./ ./ PAN/GIR NO. : A ELPP 6065 K ( / APPELLANT ) .. ( / RESPONDENT ) [ /AS SESSEE BY : SHRI D.K.SHETH , A R /REVENUE BY : SHRI SUBHENDU DUTTA , DR / DATE OF HEARING : 13 / 0 8 /201 8 / DATE OF PRONOUNCEMENT 13 / 0 8 /201 8 / O R D E R PER SHRI PA V AN KUMAR GADALE, JM : TH IS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) , CUTTACK , DATED 04.09.2017 PASSED IN I.T.APPEAL NO. 0115 / 1 5 - 1 6 FOR THE ASSESSMENT YEAR 201 2 - 201 3 . 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL : - 1. FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE ASSESSMENT AS MADE IS ARBITRARY AND UNJUSTIFIED. 2. FOR THAT REJECTION OF BOOKS OF ACCOUNT AND DETERMINING THE INCOME AT 8% OF THE GROSS RECEIPT IS ARBITRARY AND HIGHLY UNJUSTIFIED IN VIEW OF THE FACT THAT THE APPELLANT HAS MAINTAINED PROPER BOOKS OF ACCOUNT AND THE A CCOUNTS ARE DULY AUDITED U/S.44AB. 3. FOR THAT THE LEARNED COMMISSIONER IS NOT JUSTIFIED TO DISMISS THE APPEAL. 3 . BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE DERIVES INCOME FROM CIVIL CONTRACT BUSINESS AND FILED THE RETURN OF INCOME ON 06.09.2013 FOR THE ITA NO. 47 /CTK/201 8 2 A.Y. 201 2 - 201 3 DECLARING TOTAL INCOME OF RS. 31,69,096/ - . THE RETURN OF INCOME WAS PROCESSED U/S.143(1) OF THE ACT. S UBSEQ UENTLY THE CASE WAS SELECTED UNDER SCRUTINY UNDER CASS AND NOTICES U/S.143(2) & 142(1) OF THE ACT WERE ISSUED. IN COMPLIANCE OF THE SAME, LD. AR APPEARED BEFORE THE AO AND CASE WAS DISCUSSED. THEREAFTER T HE AO COMPLETED THE ASSESSMENT AND PASSED ORDER U/S. 143(3) /144 OF THE I.T. ACT , DATED 23 . 03.2015 MAKING VARIOUS ADDITIONS . 4 . AGGRIEVED BY THE ORDER OF AO, THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A). IN THE APPELLATE PROCEEDINGS LD. AR HAS NOT MADE SUBMISSION S AND THE CIT(A) AFTER CONSIDERING THE FINDINGS OF THE AO, D ISMISSED THE APPEAL OF THE ASSESSEE. 5 . AGGRIEVED BY THE ORDER OF THE CIT(A) THE ASSESSEE HAS FILED AN APPEAL BEFORE THE TRIBUNAL. 6 . BEFORE US, AT THE TIME OF HEARING LD. AR OF THE ASSESSEE SUBMITTED THAT THE ORDER PASSED BY THE CIT(A) IS EX - PARTE ORDE R AND FOR NON - APPEARANCE , THEREFORE PRAYED FOR OPPORTUNITY TO REPRESENT THE CASE BEFORE THE CIT(A). 7 . CONTRA, LD.DR VEHEMENTLY OBJECTED TO THE SUBMISSIONS OF THE ASSESSEE AND PRAYED THAT THE ASSESSEE HAS NOT COMPLIED THE HEARING NOTICE AND AGAIN PRAYING FOR OPPORTUNITY WITHOUT EXPLAINING THE REASONABLE CAUSE. 8 . WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL S AVAILABLE ON RECORD. W E FOUND THAT THE LD. CIT(A) HAS REFER RED TO THE HEARING DATES POSTED ON 28.04.2017, 04.08.2017 & 18.08.2017 AND ITA NO. 47 /CTK/201 8 3 DISMISS ED THE APPEAL OF THE ASSESSEE . PRIMA FACIE IT SHOWS THAT THE ASSESSEE HAS NOT MADE A VIGILANT ATTEMPT TO APPEAR BEFORE THE APPELLATE AUTHORITIES. DURING THE COURSE OF HEARING, THIS BENCH RAISED A Q UERY T O TH E LD. AR OF THE ASSESSEE FOR NON - APPEARANCE BEFORE THE APPELLATE AUTHORITY , HOWEVER, THE EXPLANATION OF THE LD. AR IS NOT SATISFACTORY. THEREFORE, WE CONSIDERING THE APPARENT FACTS AND ALSO THE CONDUCT OF THE AS SESSEE IN NON - COMPLIANCE WITH THE DATE OF HEARING AND K EEPING IN VIEW THE ABOVE BACK GROUND OF THE CASE AND ALSO THE PRAYER OF THE ASSESSEE THAT IN THE INTEREST OF RENDERING SUBSTANTIAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE, WE AR E OF THE CONSIDERED VIEW THAT NO LOSS WILL BE CAUSED TO THE REVENUE IF ONE MORE OPPORTUNITY IS ALLOWED TO THE ASSESSEE TO PRESENT ITS APPEAL BEFORE THE CIT(A). BUT, KEEPING IN VIEW THE CONDUCT OF THE ASSESSEE BEFORE THE CIT(A), WE DIRECT THE ASSESSEE TO D EPOSIT RS. 5 000/ - (RUPEES FIVE THOUSAND ONLY) BY WAY OF COST TO THE INCOME TAX D EPARTMENT WITHIN A PERIOD OF ONE MONTH FROM THE DATE OF THIS ORDER. 9 . WITH THE ABOVE DIRECTION, APPEAL OF THE ASSESSEE IS RESTORED BACK TO THE FILE OF CIT(A) TO DISPOSE OFF THE APPEAL OF THE ASSESSEE AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. IT IS MADE CLEAR THAT THE CIT(A) SHALL BE AT LIBERTY TO PASS ANY ORDER AS HE MAY DEEM FIT IN THE MATTER, IF THE ASSESSEE FAILS TO COOPERATE WITH HIM ON THE DATES OF H EARING FIXED BY HIM. WE ORDER ACCORDINGLY. ITA NO. 47 /CTK/201 8 4 10 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 13 / 0 8 / 201 8 . SD/ - ( N.S.SAINI ) S D/ - ( PAVAN KUMAR GADALE ) / ACCOUNTA NT MEMBER / JUDICIAL MEMBER CUTTACK ; DATED 13 / 0 8 /201 8 . . / PKM , SENIOR PRIVATE SECRETARY / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - SATENDRA PRASAD, WARD NO.5, K ACHERI ROAD, BARIPADA - 757001(ODISHA) 2. / THE RESPONDENT - THE ACIT, BALESWAR CIRCLE, BALESWAR - 756001 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. [ / GUARD FILE. //TRUE COPY//