Chitta Ranjan Sahoo, Jajpur V. ITO, Jajpur

ITA 63/CTK/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3054 (ITAT-CUTTACK)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 09-11-2021
• Assessment Year: 2017-2018
• Appeal Filed On: 31-05-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE S/ AND MANISH BORAD, ACCOUNTANT MEMBER CHITA RANJAN SAHO, AT: ICHHANAGARPATNA, GOPAPUR, PO: CHHATIA, JAJPUR PAN/GIR NO. (APPELLANT PER BENCH THIS IS AN APPEAL FILED BY THE ASSESSEE AG CIT(A), NATIONAL FACELESS APPEAL CENTRE, DELHI ASSESSMENT YEAR 2. IN GROUND NO.2 OF APPEAL, THE GRIEVANCE OF THE ASSESSEE IS THAT THE LD CIT(A) HAS PASSED ORDER WITHOUT FOLLOWING REASONABLE OPPORTUNITY OF BEING HEARD. 3. LD A.R. OF THE ASSESSEE SUBMITTED THAT THE LD CIT(A), (NFAC), DELHI HAS PASSED THE ORDER EXPARTE WIT JUSTICE AS NO REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK S/ SHRI CHANDRA MOHAN GARG, JUDICIAL AND MANISH BORAD, ACCOUNTANT MEMBER ITA NO.63/CTK/2021 ASSESSMENT YEAR : 2017-18 CHITA RANJAN SAHO, AT: ICHHANAGARPATNA, GOPAPUR, PO: CHHATIA, JAJPUR VS. ITO, WARD, JAJPUR NO. DINPS 6582 R (APPELLANT ) .. ( RESPONDENT ASSESSEE BY : SHRI P.R.MISHRA REVENUE BY : SHRI S.C.MOHANTY, ADD; DATE OF HEARING : 22 /10 / 20 DATE OF PRONOUNCEMENT : 22/ 10 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AG AINST THE ORDER OF THE NATIONAL FACELESS APPEAL CENTRE, DELHI R DATED 15.3.2021 ASSESSMENT YEAR 2017-18. IN GROUND NO.2 OF APPEAL, THE GRIEVANCE OF THE ASSESSEE IS THAT THE LD CIT(A) HAS PASSED ORDER WITHOUT FOLLOWING REASONABLE OPPORTUNITY OF LD A.R. OF THE ASSESSEE SUBMITTED THAT THE LD CIT(A), (NFAC), DELHI HAS PASSED THE ORDER EXPARTE WIT HOUT FOLLOWING THE PRINCIPLE OF NATURAL JUSTICE AS NO REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER ITO, WARD, JAJPUR RESPONDENT ) P.R.MISHRA , AR S.C.MOHANTY, ADD; CIT (DR) / 20 21 10 /2021 AINST THE ORDER OF THE DATED 15.3.2021 FOR THE IN GROUND NO.2 OF APPEAL, THE GRIEVANCE OF THE ASSESSEE IS THAT THE LD CIT(A) HAS PASSED ORDER WITHOUT FOLLOWING REASONABLE OPPORTUNITY OF LD A.R. OF THE ASSESSEE SUBMITTED THAT THE LD CIT(A), (NFAC), DELHI HOUT FOLLOWING THE PRINCIPLE OF NATURAL JUSTICE AS NO REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE P A G E 2 | 3 SUBMITTED THAT IF ONE MORE OPPORTUNITY IS ALLOWED, THE ASSESSEE WILL PROVIDE ALL THE RELEVANT MATERIALS IN SUPPORT OF HIS CASE. IT WAS, THEREFORE, HIS PRAYER THAT THE MATTER MAY BE RESTORED TO THE FILE OF THE AO FOR FRESH CONSIDERATION. 4. HAVING HEARD THE RIVAL SUBMISSIONS, ON PERUSAL OF THE IMPUGNED ORDER PASSED BY THE LD CIT(A), NATIONAL FACELESS APPEAL CENTRE, DELHI, WE FIND THAT THE APPEAL WAS DISMISSED EXPARTE WITHOUT GIVING PROPER OPPORTUNITY TO THE ASSESSEE IN A MECHANICAL MANNER. WE ALSO FIND THAT THE ASSESSMENT WAS FRAMED U/S.144 OF THE ACT. THEREFORE, TO RENDER SUBSTANTIAL JUSTICE TO THE ASSESSEE, WE SET ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER TO PASS A DENOVO ORDER AFTER ALLOWING PROPER OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE WITH THE ASSESSING OFFICER FOR QUICK DISPOSAL OF THE MATTER. WITH THESE DIRECTIONS, THE APPEAL IS RESTORED TO THE FILE OF THE ASSESSING OFFICER. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 22 /10/2021. SD/- SD/- (MANISH BORAD) (CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER CUTTACK; DATED 22 /10/2021 B.K.PARIDA, SPS (OS) P A G E 3 | 3 COPY OF THE ORDER FORWARDED TO : BY ORDER SR.PVT.SECRETARY ITAT, CUTTACK 1. THE APPELLANT : CHITA RANJAN SAHO, AT: ICHHANAGARPATNA, GOPAPUR, PO: CHHATIA, JAJPUR 2. THE RESPONDENT: ITO, WARD, JAJPUR 3. THE CIT(A) - , NFCS, DELHI 4. PR.CIT - , BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//