Mayur Enterprises, Mayurbhanj V. ITO, Ward-1, Baripada, Baripada

ITA 534/CTK/2013

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 6324 (ITAT-CUTTACK)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 25-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S C MOHANTY
• Assessee Lawyers: D K SHETH; M SETH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK . . , . . , BEFORE SHRI P.K.BANSAL , AM & SHRI D.T.GARASIA , JM ./ ITA NO. 534 / CTK /20 1 3 ( / ASSESSMENT YEAR : 20 0 5 - 0 6 ) MAYUR ENTERPRISES, WARD NO.5, AMBIKA SAHI, BARIPADA, MAYURBHANJ - 757 001 VS. ITO, WARD - 1 , BARIPADA - 757 001 ./ ./ PAN/GIR NO. : A A DFM 6056 D ( / APPELLANT ) .. ( / RESPONDE NT ) /ASSESSEE BY : SHRI D.K.SHETH & SHRI M.SETH /REVENUE BY : SHRI S.C.MOHANTY / DATE OF HEARING : 2 8 TH APRIL , 201 4 / DATE OF PRONOUNCEMENT : 01/05 /2014 / O R D E R PER BENCH : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) DATED 16 - 8 - 2013 . 2 . WE HEARD RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME. WE NOTED THAT NONE APPEARED ON BEHALF OF THE ASSESSE BEFORE THE CIT(A) . THE CIT(A) CONFIRMED THE ORDER OF THE AO EX - PARTE MAKING ADDITION OF RS. 1,77,300/ - . IN OUR OPINION, NO PREJUDICE WILL BE CAUSED TO THE REVENUE, IF A FRESH OPPORTUNITY IS GIVEN BY THE CIT(A) TO THE ASSESSE. WE, THEREFORE, IN THE INTEREST OF JUSTICE AND FAI R - PLAY TO BOTH THE PARTIES, S ET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THIS ISSUE TO THE FILE OF THE CIT(A) WITH THE DIRECTION THAT THE CIT(A) SHALL REDECIDE 2 ITA NO. 534 /201 3 THE ISSUE AFRESH IN ACCORDANCE WITH LAW AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY TO THE A SSESSE. THE ASSESSE IS ALSO DIRECTED TO COOPERATE WITH THE CIT(A) AND ADDUCE THE EVIDENCE ON WHICH HE MAY RELY FOR DEFENDING GROUNDS OF APPEAL TAKEN BY HIM. 3 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 01/05 / 201 4 . 01/05 /2014 SD/ - SD/ - ( . . ) ( D.T.GARASIA ) ( . . ) ( P.K.BANSAL ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 01/05 /2014 . . /PKM , . / PS / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( ASSTT. REGISTRAR) , / ITAT, CUTTACK 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) , CUTTACK 4. / CIT , CUTTACK 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//