M/s. Hotel Pranaminn (P) Limited, Bhubaneswar V. DCIT,Corporate Circle-1(1), Bhubaneswar

ITA 6/CTK/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7422 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 25-02-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE S/ AND ARUN KHODPIA, ACCOUNTANT MEMBER M./s Hotel Pranaminn Pvt Ltd., At: Plot No.P Vihar, Bhubaneswar. PAN/GIR No. (Appellant Per C.M.Garg Both the separate order 10.11.2017 for the assessment year 2. Ld A.R. of the assessee contended that the hearing was not granted and the appeal placed before us that if an opportunity of hearing be granted then there will be no such default in future. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK S/SHRI CHANDRA MOHAN GARG, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.06 & 07/CTK/2021 Assessment Years : 2012-13 & 2013 M./s Hotel Pranaminn Pvt Ltd., At: Plot No.P-1, PO: Jayadev Vihar, Bhubaneswar. Vs. DCIT, Corporate Circle Bhubaneswar. No.AABCH 3189 F (Appellant) .. ( Respondent Assessee by : Shri P.K.Mishra Revenue by : Shri Sovesh Chandra Mohanty Date of Hearing : 8/3/ 20 Date of Pronouncement : 8/3 O R D E R g, JM Both the appeals filed by the assessee are directed orders of the CIT(A),1, Bhubaneswar dated 31.3.2017 and for the assessment years 2012-13 and 2013 Ld A.R. of the assessee contended that the proper opportunity of hearing was not granted and the appeals were decided exparte. He h placed before us that if an opportunity of hearing be granted then there will be no such default in future. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER 06 & 07/CTK/2021 13 & 2013-14 DCIT, Corporate Circle-1(1), Bhubaneswar. Respondent) , AR Sovesh Chandra Mohanty (DR) / 2022 3/2022 are directed against the dated 31.3.2017 and 13 and 2013-14, respectively. proper opportunity of decided exparte. He has placed before us that if an opportunity of hearing be granted then there will ITA Nos.06 & 07/CTK/2021 Assessment Years : 2012-13 & 2013-14 Page2 | 3 3. We find that there was delay of 164 days in filing the appeal before the ld CIT(A) by the assessee for the assessment year 2012-13 and the assessee had filed condonation petition. The reasons given by the assessee in filing the appeal delay have not been found to be satisfactory by the ld CIT(A) and, therefore, delay was not condoned. The ld CIT(A) also found that the assessee did not bother to appear before the ld CIT(A) in presenting its case. Non-compliance by the assessee before the ld CIT(A), resulted into an exparte order. Now before us, it is vehemently pleaded that if an opportunity be granted then the assessee shall fully co-operate and get the appeal decided by ld CIT(A) at an early date. However, for the assessment year 2013-14, due to non-compliance by the assesse, the appeal was dismissed. 4. Considering the totality of the facts and circumstances of the case, especially the nature of additions made and reasons given by the assessee in not filing the appeal within the time before the ld CIT(A)for the assessment year 2012-13, we hereby deem it fit and proper as well justifiable to grant another opportunity by restoring this issue back to the file of the ld CIT(A). Therefore, we direct the ld CIT(A) to condone the delay of 164 days in the assessment year 2012-13. The assessee is directed to fully co-operate and get these appeals decided at an early date. The assessee is also directed to deposit Rs.2,500/- in each case as cost before the Income tax Department and Xerox copy of challan be produced ITA Nos.06 & 07/CTK/2021 Assessment Years : 2012-13 & 2013-14 Page3 | 3 before the ld CIT(A) in compliance to this order. The assessee is directed to appear before the ld CIT(A)-1, Bhubaneswar on 7.4.2022 alongwith proof of payment of cost for both the appeals. 5. In the result, appeals of the assessee are allowed for statistical purposes. Order pronounced on 8 /3/2022. Sd/- sd/- (Arun Khodpia) (Chandra Mohan Garg) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 8/03/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : M./s Hotel Pranaminn Pvt Ltd., At: Plot No.P-1, PO: Jayadev Vihar, Bhubaneswar 2. The Respondent. DCIT, Corporate Circle-1(1), Bhubaneswar. 3. The CIT(A)-1, Bhubaneswar 4. Pr.CIT-1, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//