M/s. Duhshasan Sahoo, Keonjhar V. DCIT, Circle-1(1), Sambalpur

ITA 78/CTK/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5305 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 08-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K PRADHAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAV AN KUMAR GADALE, JM ./ ITA NO. 78 / CTK /20 1 6 ( / ASSESSMENT YEAR : 20 08 - 20 09 ) M/S DUSHASAN SAHOO, ST ATION ROAD, BARBIL, KEONJHAR - 758035 VS. DCIT, CIRCLE - 1(1), SAMBALPUR ./ ./ PAN/GIR NO. : A ADFD 9910 F ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : NONE /REVENUE BY : S HRI D.K.PRADHAN , DR / DATE OF HEARING : 2 7 / 1 2 /201 7 / DATE OF PRONOUNCEMENT 28 / 1 2 /201 7 / O R D E R PER SHRI N.S.SAINI , A M : THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF CIT(A), CUTTACK, DATED 30.11.2015 FOR THE ASSESSMENT YEAR 20 08 - 2009 . 2. IN GROUND NOS. 3&4 OF THE APPEAL THE GRIEVANCE OF THE ASSESSEE THAT THE CIT(A) WAS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE ASSESSEE WITHOUT CONSIDERING THE GROUND SUBMITTED BEFORE HIM AND, THEREFORE, THE ORDER O F CIT(A) WAS LIABLE TO BE SET ASIDE. 3. WE HAVE PERUSED THE ORDERS OF CIT(A). WE FIND THAT THE CIT(A) HAS OBSERVED THAT HE HAD FIXED THE APPEAL FOR HEARING ON 17.06.2015, 14.07.2015, 28.10.2015, 13.11.2015 & 27.11.2015 AND NONE OF THE DATE THE ASSESSEE PUT IN AN APPEARANCE BEFORE HIM OR SUBMITTED ANY WRITTEN ARGUMENTS IN SUPPORT OF HIS GROUNDS OF APPEAL AND, THEREFORE, HE CONFIRMED THE ORDER OF THE CIT(A). ITA NO. 78 /CTK/201 6 2 4. WE FIND THAT IN THE ORDER OF CIT(A) THOUGH THE CIT(A) HAS MENTIONED THE DATES FOR HEARING OF THE AP PEAL BUT HE HAS NOT STATED WHETHER THE NOTICE OF HEARING ISSUED BY HIM TO THE ASSESSEE WAS SERVED ON THE ASSESSEE. IN OUR CONSIDERED VIEW WITHOUT BRINING ANY SUCH MATERIAL ON RECORD, THE CIT(A) WAS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE ASSESSEE ON THE GROUND THAT THE ASSESSEE FAILED TO PUT IN AN APPEARANCE BEFORE HIM. WE, THEREFORE, SET ASIDE THE ORDER OF THE CIT(A) AND REMAND THE MATTER BACK TO HIS FILE FOR ADJUDICATION OF THE APPEAL OF THE ASSESSEE AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPOR TUNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28 /12/2017. SD/ - ( PAVAN KUMAR GADALE ) SD/ - (N. S. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 28 / 1 2 /201 7 . . / PKM , SENIOR PRIVATE SECRETARY / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - M/S DUS HASAN SAHOO, STATION ROAD, BARBIL, KEONJHAR - 758035 2. / THE RESPONDENT - DCIT, CIRCLE - 1(1), SAMBALPUR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//