Dillip Kumar Swain, Angul V. ITO, Ward-1, Dhenkanal, Dhenkanal

MA 9/CTK/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2185 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 26-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J K LENKA
• Assessee Lawyers: P K MISHRA
• Section: 201; 10

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK , . . , BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI L.P. SAHU, AM MISCELLANEOUS APP LICATION NO. 09 / CTK /201 8 ( ARISING OUT OF ITA NO. 399 / CTK/ 201 4 ) ( / ASSESSMENT YEAR S : 20 10 - 201 1 ) SHRI DILLIP KUMAR SWAIN, AT - NH COLONY, DISTRICT : ANGUL VS. ITO WARD - 1, DHENKANAL ./ ./ PAN/GIR NO. : A ADFD 8412 G ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI P.K.MISHRA, ADVOCATE /REVENUE BY : SHRI J.K.LENKA , DR / DATE OF HEARING : 24 / 0 2 /20 20 / DATE OF PRONOUNCEMENT : 26 /0 2 /20 20 / O R D E R PER L.P.SAHU, AM TH IS MISCELLANEOUS APPLICATION HA S BEEN FILED BY THE ASSESSEE SEEKING RECALLING OF THE ORDER OF TRIBUNAL DATED 10.10.2017 , PASSED IN ITA NO. 399 /CTK/201 4 FOR A.Y. 20 10 - 201 1 . 2. WE HAVE HEARD ARGUMENTS OF BOTH THE SI DES AND CAREFULLY PERUSED THE ORDER OF THE TRIBUNAL . 3. T HE LD. AR SUBMITTED THAT TRIBUNAL HAS PASSED THE EX - PARTE ORDER BECAUSE OF NON - APPEARANCE AND NON - COMPLIANCE CAUSED BECAUSE OF DELAY IN SERVICE OF NOTICE AS THE ASSESSEE RESIDING AT ANGUL WHICH IS 15 0 KS. AWAY FROM CUTTACK. IT IS THEREFORE, SUBMITTED BY THE LD. AR THAT THE ORDER DATED M. A. NO S . 09 /CTK/201 8 2 10 . 10 .201 7 MAY KINDLY BE RECALLED AND APPEAL OF THE ASSESSEE MAY KINDLY BE HEARD ON MERITS. 4. ON THE OTHER HAND, LD. DR RELIED ON THE ORDER OF THE TRIBUNAL . 5 . AFTER HEARING THE SUBMISSIONS OF BOTH THE PARTIES AND CAREFULLY PERUSING OF THE TRIBUNAL ORDER, WE OBSERVE THAT THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE EX - PARTE AS THERE WAS NON - APPEARANCE BY THE ASSESSEE BEFORE THE TRIBUNAL. HOWEVER, LD. AR BEFORE US FILED AN AFFIDAVIT EXPLAINING FOR NON - APPEARANCE BEFORE THE TRIBUNAL. CONSIDERING THE SUBMISSION OF THE ASSESSEE AND LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ALLOW THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AND RESTORE THE ORDER DAT ED 10.10.2017 PASSED BY THE TRIBUNAL IN ITA NO.399/CTK/2014 TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO LIST THIS CASE ON 16.03.2020 FOR HEARING. AS BOTH THE PARTIES HAVE NOTED THE ABOVE DATE OF HEARING IN THE OPEN COURT , THEREFORE, NO SEPARATE NOT ICE TO BE ISSUED TO THE PARTIES. 6 . IN THE RESULT, THE MISCELLANEOUS APPLICATION OF ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 / 02 /20 20 . SD/ - ( C.M.GARG ) SD/ - (L.P.SAHU) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 26 / 02 /20 20 PRAKASH KUMAR MISHRA, SR. PS . M. A. NO S . 09 /CTK/201 8 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - . SHRI DILLIP KUMAR SWAIN, AT - NH COLONY, DISTRICT : ANGUL 2. / THE RESPONDENT - ITO WARD - 1, DHENKANAL 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FIL E. //TRUE COPY//