Shri Dinesh Kumar Saha, Keonjhar V. ITO, Keonjhar Ward, Keonjhar

ITA 90/CTK/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2883 (ITAT-CUTTACK)
• Duration Of Justice: 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 25-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S K SARANGI
• Keywords: Reasonable cause

Judgement Text

, . . , , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH , CUTTACK , BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ./ ITA NO. 90 / CTK /20 1 9 ( / ASSES SMENT YEAR : 20 1 3 - 20 1 4 ) SRI DINESH KUMAR SAHA, C/O - SRI T.CHANDRA SAHA, AT - SRIRAM NAGAR, WARD NO.04, NEAR NATIONAL HIGH SCHOOL, KEONJHAR - 758035 VS. ITO, KEONJHAR WARD, KEONJHAR ./ ./ PAN/GIR NO. : BHWPS 7991 E ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : SHRI S.K.SARANGI , AR /REVENUE BY : SHRI SUBHENDU DUTTA , DR / DATE OF HEARING : 0 5 / 0 4 /201 9 / DATE OF PRONOUNCEMENT 05 / 0 4 /201 9 / O R D E R THIS IS AN APPEAL FILED BY THE ASSES SEE AGAINST THE ORDER OF CIT(A) , CUTTACK , DATED 23.01.2019 PASSED IN FIRST APPEAL NO. 0289 / 2015 - 1 6 FOR THE ASSESSMENT YEAR 201 3 - 201 4 . 2 . LD. AR, APART FROM THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE, SUBMITTED THAT BOTH THE AUTHORITIES BELOW HAVE NOT PROVIDED PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE AND PRAYED FOR ONE MORE OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE AO. 3 . LD. DR, ON THE OTHER HAND, OBJECTED TO THE SUBMISSIONS OF THE ASSESSEE AND PRAYED T HAT THE ASSESSEE HAS NOT COMPLIED THE HEARING NOTICE AND AGAIN PRAYING FOR OPPORTUNITY WITHOUT EXPLAINING THE REASONABLE CAUSE. 4 . I HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. I FIND THAT THE LD. CIT(A) HAS OBSERVED THAT T HE ASSESSEE HAS ITA NO. 90 /CTK/201 9 2 NEITHER APPEARED BEFORE THE CIT(A) NOR FILED ANY WRITTEN SUBMISSION IN SPITE OF SEVERAL OPPORTUNITIES AFFORDED TO THE ASSESSEE, ACCORDINGLY THE CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE. K EEPING IN VIEW THE ABOVE BACKGROUND OF THE CASE AN D CONSIDERING THE PRAYER OF THE ASSESSEE AND IN THE INTEREST OF RENDERING SUBSTANTIAL JUSTICE, I AM OF THE CONSIDERED VIEW THAT NO LOSS WILL BE CAUSED TO THE REVENUE IF ONE MORE OPPORTUNITY IS ALLOWED TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE CIT(A) . ACCORDINGLY, APPEAL OF THE ASSESSEE IS RESTORED BACK TO THE FILE OF CIT(A) TO ADJUDICATE THE ISSUE AFTER PROVIDING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE CIT(A) IN DISPOSAL OF THE CASE. I ORDER AC CORDINGLY. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON THIS 05 / 04 / 201 9 . SD/ - ( CHANDRA MOHAN GARG ) / JUDICIAL MEMBER CUTTACK ; DATED 05 / 0 4 /20 1 9 . . / PKM , S R.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - . SRI DINESH KUMAR SAHA,C/O - SRI T.CHANDRA SAHA,AT - SRIRAM NAGAR, WARD NO.04,NEAR NATIONAL HIGH SCHOOL,KEONJHAR - 758035 2. / TH E RESPONDENT - ITO, KEONJHAR WARD, KEONJHAR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//