Principal CIT, Sambalpur V. Sri Aditya Agrawal, Bargarh

MA 32/CTK/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3625 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 23-05-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER Shri Aditya Agarwal, AT Dharmashala Chowk, Po/Dist: Bargarh PAN/GIR No. (Appellant Per Arun Khodpia, AM This is a miscellaneous application interim order of the 2015-16 in ITA No.59/CTK/2020 2. Shri S.C.Mohanty, ld Sr DR appeared for the revenue and Shri P.K.Mishra, ld AR appeared for the assessee. 3. It was submitted by ld Sr DR that in the interim order, filing the appeal had been condoned on the certificate was IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER M.A.No.32/CTK/2021 (in ITA No.59/CTK/2020) Assessment Year : 2015-16 Shri Aditya Agarwal, AT- Dharmashala Chowk, Po/Dist: Vs. PR. CIT, Sambalpur No.AXAPA 1897 N (Appellant) .. ( Respondent Assessee by : Shri P.K.Mishra Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 8/7 Date of Pronouncement : 8/7 O R D E R Per Arun Khodpia, AM This is a miscellaneous application filed by the order of the Tribunal dated 10.3.2021 for the assessment year 16 in ITA No.59/CTK/2020 . Shri S.C.Mohanty, ld Sr DR appeared for the revenue and Shri P.K.Mishra, ld AR appeared for the assessee. It was submitted by ld Sr DR that in the interim order, filing the appeal had been condoned on the ground that was issued by one Dr V.A.K.Kosaria of Chhatisgarh. It was the Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER .59/CTK/2020) , Sambalpur Respondent) , AR S.C.Mohanty, Sr DR 7/ 2022 7/2022 filed by the revenue against the for the assessment year Shri S.C.Mohanty, ld Sr DR appeared for the revenue and Shri It was submitted by ld Sr DR that in the interim order, the delay in ground that a medical issued by one Dr V.A.K.Kosaria of Chhatisgarh. It was the M.A.No.32/CTK/2021 (in ITA No.59/CTK/2020) Assessment Year : 2015-16 Page2 | 3 submission that the statement u/s.131(1) had been recorded from the said Doctor and the Dr. has categorically stated that he has not issued the prescription. It was the submission that Dr has denied having provided the prescription. The reasonable cause has been accepted by the Tribunal in the interim order is erroneous and the said interim order is liable to be vacated. 4. In reply, ld AR has placed before us copy of the affidavit saying that he had contacted Dr Kosaria, who told that the statement had been recorded by the Income tax Department and at that time he did not remember the assessee’s details because it was more than two years old. It was the submission that the prescription and the reason given in the condonation petition is genuine and there is no error in the order of the Tribunal. It was the submission that Dr Kosaria statement was taken behind the back of the assessee and it was not put to the assessee for cross examination. 5. We have considered the rival submissions. On perusal of the M.A. filed by the revenue shows that other than statement recorded from Dr V.A.Kosaria, Chhatisgarh on 5.4.2021, there is no other evidence available with the revenue to dislodge the claim of the assessee regarding the medical prescription issued. The said Dr Kosaria’s statement has also not been put to the assessee for cross examination. In the absence of valid cross examination, statement of Dr Kosaria as claimed and produced by the M.A.No.32/CTK/2021 (in ITA No.59/CTK/2020) Assessment Year : 2015-16 Page3 | 3 revenue has no sanctity. This being so, we find no error in the interim order of the Tribunal in ITA No.59/CTK/2020 dated 10.3.2021. In these circumstances, the M.A. filed by the revenue stands dismissed. 6. In the result, M.A. stands dismissed. Order dictated and pronounced in the open court on 8/7/2022. Sd/- sd/- (George Mathan) (Arun Khodpia) JUDICIAL MEMBER ACCOUNTANT MEMBER Cuttack; Dated 8/7/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Shri Aditya Agarwal, AT- Dharmashala Chowk, Po/Dist: Bargarh 2. The Respondent. PR. CIT, Sambalpur 3. The CIT(A)-, Sambalpur 4. DR, ITAT, Cuttack 5. Guard file. //True Copy//