Berhampur Development Authority, Ganjam V. ITO, Ward-1, Berhampur

ITA 90/CTK/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 4367 (ITAT-CUTTACK)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 30-01-2018
• Assessment Year: 2012-2013
• Appeal Filed On: 03-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

2 ITA NO.90/CTK/2017 ASSESSMENT YEAR : 2012 - 2013 4. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE ORDERS OF LOWER AUT HORITIES AND MATERIALS AVAILABLE ON RECORD. PRIMA FACIE, ON PERUSAL OF THE ORDER OF THE CIT(A), WE FIND THAT THE CIT(A) HAS PASSED EXPARTE ORDER CONFIRMING THE ADDITION S . WE ARE OF THE OPINION THAT NO HARM WILL BE CAUSE TO THE REVENUE IF ONE MORE OPPORTUNITY IS GRANTED TO THE ASSESSEE TO SUBSTANTIATE ITS CASE BEFORE THE CIT(A) AND THE LD A.R. OF THE ASSESSEE UNDERTAKES TO APPEAR BEFORE THE CIT(A) ALONGWITH ALL REQUIRED D ETAILS AND DOCUMENTS. WE, IN THE INTEREST OF SUBSTANTIAL JUSTICE, SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE ENTIRE ISSUE TO THE FILE OF THE CIT(A) TO PASS A SPEAKING ORDER AFTER AFFORDING REASONABLE AND PROPER OPPORTUNITIES OF HEARING TO THE ASSES SEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR AND COOPERATE IN SUBMITTING THE INFORMATION AND DISPOSAL OF THE APPEAL. ACCORDINGLY, WE RESTORE THE APPEAL TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION AS PER PROVISIONS OF LAW. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 3 1 / 01 /201 8 . S D / - S D / - ( N.S SAINI) ( PAVAN KUMAR GADALE) A CCOUNTANT MEMBER JUDICIALMEMBER CUTTACK; DATED 3 1 / 01 /201 8 B. K.PARIDA, SPS