Sri Jayasish Roy, Bhubaneswar V. ITO, Ward-2(2), Bhubaneswar

ITA 88/CTK/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3801 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 01-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B N DASH
• Assessee Lawyers: P C SETHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK SMC BENCH, CUTTACK BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER ITA NO S . 87 & 88/CTK/2017 ASSESSMENT YEAR : 2010 - 2011 SRI JAYASISH ROY, PLOT NO. 464, SAHEED NAGAR, BHUBANESWAR. VS. ITO, WARD 2(2), BHUBANESWAR . PAN/GIR NO. AANPR 5540 H (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI P.C.SETHI, AR REVENUE BY : SHRI B.N.DASH , DR DATE OF HEARING : 31 /05/ 2017 DATE OF PRONOUNCEMENT : 31/05 / 2017 O R D E R THESE ARE APPEAL S FILED BY THE ASSESSEE AGAINST THE ORDER S OF CIT(A) - 2, BHUBANESWAR , DATED 18.11.2016 AND 22.11.2016 , FOR THE ASSESSMENT YEAR 2010 - 2011 . 2. IN ITA NO.87/CTK/2017, THE ASSESSEE HAS TAKEN THE FOLLOWING GROUNDS: 1. THAT THE CIT(A) HAS COMMITTED SERIOUS ERROR BY NOT DELETING THE ADDITION OF RS.7,34,000 MADE BY THE AO WHICH IS CONTRARY TO THE FACT AND CIRCUMSTANCES OF THE CASE FOR WHICH THE SAME IS LIABLE TO BE DELETED. 2 ITA NOS. 87 & 88/CTK/2017 ASSESSMENT YEAR :2010 - 2011 2. THAT THE CIT(A) HAS COMMITTED A SERIOUS ERROR IN CONFIRMING THE ADDITION MADE BY THE AO ON THE GROUND THAT NO CASH FLOW STATEMENT HAS BEEN SUBMITTED TO HIM DURING THE APPELLATE PROCEEDINGS WHICH IS LIABLE TO BE DELETED. 3. IN ITA NO.88/CTK/2017, THE ASSESSEE HAS TAKEN THE FOLLOWING GROUNDS: 1. THAT THE CIT(A) HAS COMMITTED SERIOUS ERROR IN CO NFIRMING THE PENALTY OF RS.2,26,972/ - WHICH IS LIABLE TO BE DELETED. 2. THAT THE CIT(A) HAS COMMITTED A SERIOUS ERROR IN NOT QUASHING THE PENALTY ORDER WHICH WAS PASSED WITHOUT APPROVAL OF THE JOINT COMMISSIONER OF INCOME TAX FOR WHICH THE SAME IS LIABLE T O BE QUASHED. 4. AT THE OUTSET, LD A.R. OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE FAILED TO PUT IN APPEARANCE BEFORE THE CIT(A) ON THE DATES OF HEARING FIXED ON 11.7.2016, 20.8.2016 AND 5.9.2016, THEREFORE, THE CIT(A) DISMISSED THE APPEAL OF THE ASSESS EE. HENCE, HE PRAYED THAT ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE CIT(A). HE SUBMITTED THAT THE ASSESSEE HAS A GOOD CASE AND THE ASSESSEE FAILED TO PUT IN APPEARANCE BEFORE THE CIT(A) ON ACCOUNT OF ILLNESS OF T HE ASSESSEE. HE SUBMITTED THAT HE UNDERTAKES BEFORE THIS BENCH TO APPEAR BEFORE THE CIT(A) AS AND WHEN CALLED UPON TO DO SO. 5. LD D.R. OPPOSED THE SUBMISSION OF LD A.R. OF THE ASSESSEE 6. I FIND THAT THE ASSESSEE COULD NOT APPEAR ON THE DATES FIXED FOR H EARING BY THE CIT(A) AND HENCE, THE CIT(A) DISPOSED OF THE APPEAL AGAINST THE ASSESSEE. THE EXPLANATION OF THE ASSESSEE IS THAT ON ACCOUNT OF ILLNESS, THE ASSESSEE WAS UNABLE TO APPEAR ON THE DATES FIXED FOR HEARING BY THE CIT(A). IN THIS BACKGROUND OF T HE CASE, I AM OF THE CONSIDERED VIEW THAT 3 ITA NOS. 87 & 88/CTK/2017 ASSESSMENT YEAR :2010 - 2011 NO LOSS WILL BE CAUSED TO THE REVENUE IF THE MATTER IS SET ASIDE TO THE CIT(A) FOR ADJUDICATING THE SAME AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO APPEAR SUO - MOTO BEFORE THE CIT(A0 FOR FIXING THE DATE OF HEARING. HE IS FURTHER DIRECTED TO FILE ALL DOCUMENTS AND EVIDENCES ON WHICH IT WISHES TO RELY UPON BEFORE THE CIT(A) SO THAT THE APPEAL CAN BE DISPOSED OF EXPEDITIOUSLY. THE CIT(A) IS ALSO DIRE CTED TO DISPOSE OF THE APPEAL AT THE EARLIEST POSSIBLE TIME. WITH THESE DIRECTIONS, THE APPEALS OF THE ASSESSEE ARE REMITTED TO THE FILE OF THE CIT(A). 7. IN THE RESULT, THE APPEAL S FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUN CED IN THE OPEN COURT ON 31 /05/2017 IN THE PRESENCE OF PARTIES. SD/ - ( N.S SAINI) A CCOUNTANT MEMBER CUTTACK; DATED 31 /05/2017 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PRIVATE SECRETARY ITAT, CUTTACK 1. THE APPELLANT: SRI JAYASISH ROY, PLOT NO. 464, SAHEED NAGAR, BHUBANESWAR. 2. THE RESPONDENT. ITO, WARD 2(2), BHUBANESWAR 3. THE CIT(A) - 2, BHUBANESWAR 4. PR.CIT - 2 BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//