Awadhesh Kumar, Patna V. ITO, Ward-4(1), Patna

ITA 58/PAT/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6279 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 06-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K N PRASAD
• Keywords: Set aside

Judgement Text

P A G E 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA BENCH, PATNA BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO . 58 /PAT/2018 ASSESSMENT YEAR : 2009 - 2010 AWADHES KUMAR, KHAJPURA , BNAILEY ROAD, PATNA. VS. ITO, WARD 4 (1), PATNA PAN/GIR NO. AEMPK 5183 L (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI K.N.PRASAD , AR REVENUE BY : SHRI AJAY KUMAR , DR DATE OF HEARING : 17 /06/ 2019 DATE OF PRONOUNCEMENT : 17/06/ 2019 O R D E R PER C.M.GARG, JM THIS I S AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - 2 , PATNA DATED 22.11.2017 FOR THE ASSESSMENT YEAR 2009 - 10. 2. THE APPEAL IS FILED BELATEDLY BY 45 DAYS. THE ASSESSEE HAS FILED CONDONATION PETITION DATED 5.4.2018 STATING THE REASONS FOR NOT FILING THE APPEAL IN TIME. AFTER GOING THROUGH THE CONDONATION PETITION AND AFTER HEARING BOTH THE PARTIES, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT FILING THE APPEAL IN TIME BEFORE THE TRIBUNAL. HENCE, WE CONDONE THE DELAY AND PROCEED TO DECIDE THE APPEAL ON MERITS. 3 . AT THE TIME OF HEARING, LEARNED A.R. OF THE ASSESSEE S UBMITTED THAT THE CI T(A) WAS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE ASSESSEE ITA NO.58/PAT/2018 ASSESSMENT YEAR : 2009 - 2010 P A G E 2 | 4 EXPARTE FOLLOWING THE DECISION OF HONBLE M.,P.HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLDER VS CIT, 223 ITR 480(MP) WITHOUT AFFORDING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE . HENCE, HE REQUESTED THAT THE MATTER BE REMANDED TO THE FILE OF THE CIT(A) TO READJUDICATE THE APPEAL OF THE ASSESSEE AFRESH AFTER ALLOWING REASONABLE OPPORTUNITY TO THE ASSESSEE. LD A.R. OF THE ASSESSEE BEFORE US FURTHER SUBMITTED THAT IF ONE MORE OPPO RTUNITY IS GRANTED, THEN THE CASE SHALL BE PROPERLY REPRESENTED BEFORE THE CIT(A) WITHOUT ANY FAIL OR ADJOURNMENT. 4 . FROM THE PERUSAL OF THE IMPUGNED ORDER, WE FIND THAT THE CIT (A) HAS DISMISSED THE APPEAL OF THE ASSESSEE FOLLOWING THE DECISION IN THE CASE OF CIT VS. B.N.BHATTACHARGES AND ANOTHER, 118 ITR 461 AND IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR (SUPRA) ON THE GROUND OF NON - APPEARANCE. WE HAVE ALSO NOTED THAT THE CIT(A) HAS ALLOWED SEVERAL OPPORTUNITIES TO THE ASSESSEE AS IS EVIDENT FROM THE IMPUGNED ORDER. HOWEVER, THE ASSESSEE HAS FILED TIME PETITION IN SOME DATES AND ALSO NOT COMPLIED WITH IN SOME OTHE R DATES FIXED FOR HEARING. 5. THE PROVISIONS OF SECTION 250(6) ARE MANDATORY AND IT IS OBLIGATORY FOR COMMISSIONER(APPEALS) TO PASS A SPEAKING ORDER STATING POINTS RAISED IN APPEAL, HIS DECISION THEREON AND REASONS FOR SUCH DECISIONS. THE PROVISIONS OF SEC TION 250(6) PROVIDES THAT THE APPELLATE ORDER OF COMMISSIONER (A) ARE TO STATE THE POINTS ARISING IN THE APPEAL, THE DECISION OF THE AUTHORITY THEREON AND THE REASONS FOR SUCH DECISION. THE UNDERLYING RATIONALE OF THE PROVISION IS THAT SUCH ORDERS ARE SUB JECT TO FURTHER APPEAL TO THE TRIBUNAL. SPEAKING ITA NO.58/PAT/2018 ASSESSMENT YEAR : 2009 - 2010 P A G E 3 | 4 ORDER WOULD OBVIOUSLY ENABLE A PARTY TO KNOW PRECISE POINTS DECIDED IN HIS FAVOUR OR AGAINST HIM. ABSENCE OF THE FORMULATION OF THE POINT FOR DECISION FOR WANT OF CLARITY IN A DECISION UNDOUBTEDLY PUTS A P ARTY IN QUANDARY.. IN THE INSTANT CASE, VIDE THE IMPUGNED ORDER, THE COMMISSIONER (APPEALS) HAS UPHELD THE ASSESSMENT ORDER WITHOUT ANY DISCUSSION. HENCE, WE ARE OF THE OPINION THAT THE CIT (A) HAS NO POWER TO DISMISS THE APPEAL EXPARTE. \ IN VIEW OF ABOVE , WE SET ASIDE THE ORDER OF THE CIT (A) AND RESTORE THE APPEAL TO HIS FILE AND DIRECT HIM TO DISPOSE OF THE APPEAL OF THE ASSESSEE AFRESH WITH A SPEAKING ORDER AFTER ALLOWING PROPER OPPORTUNITY IN ACCORDANCE WITH LAW. OSTENSIBLY, WE ALSO NOTE TH AT THE ASSESSEE WAS NOT SERIOUS IN APPEARING BEFORE THE CIT(A) ON THE DATES FIXED FOR HEARING. HENCE, WE DIRECT THE ASSESSEE TO APPEAR SUO - MOTO BEFORE THE CIT(A) WITHOUT ANY FAIL. 6 . SINCE WE HAVE REMITTED THE MATTER TO THE FILE OF THE CIT (A) FOR DECIDIN G AFRESH, THERE IS NO NECESSITY TO DECIDE THE APPEAL ON MERITS. 7 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 17 /06/2019. SD/ - SD/ - (LAXMI PRASAD SAHU) ( CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIALMEMBER PATNA; DATED 17 /06/209 B.K.PARIDA, SPS ITA NO.58/PAT/2018 ASSESSMENT YEAR : 2009 - 2010 P A G E 4 | 4 COPY OF THE ORDER FORWARDED TO : BY ORDER SR. PVT.SECRETARY ITAT, PATNA 1. THE APPELLANT : AWADHES KUMAR, KHAJPURA , BNAILEY ROAD, PATNA 2. THE RESPONDENT: ITO, WARD 4(1), PATNA 3. THE CIT(A) - , PATNA 4. PR. . CIT - PATNA 5. DR, ITAT, PATNA 6. GUARD FILE. //TRUE COPY/ /