MIHIR SAMANTRAY,CUTTACK vs. INCOME TAX OFFICER, KENDRAPADA WARD, KENDAPADA

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ITA 169/CTK/2020Status: DisposedITAT Cuttack16 September 2020AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the orders of the lower authorities and remitted the appeals back to the Assessing Officer. The Assessing Officer was directed to pass a denovo assessment order after providing the assessee with a reasonable opportunity of hearing.

What were the facts?

The assessee's appeals were dismissed by the CIT(A) for want of prosecution without a speaking order. The Assessing Officer had also passed ex-parte assessment orders under Section 144 read with Section 147 due to the assessee's non-appearance.

What were the issues?

Whether the CIT(A) erred in dismissing the appeals for want of prosecution without passing a speaking order and without affording a reasonable opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK ‘SMC’ BENCH, CUTTACK

Before: SHRI CHANDRA MOHAN GARG

For Appellant: Shri K.K.Bal, AR
For Respondent: Shri Subhendu Dutta, DR
Pronounced: 16/09/2020

O R D E R These are appeals filed by the assessee against the separate orders of the CIT(A), Cuttack all dated 24.2.2020 for the assessment years 2010- 11 to 2012-13, respectively.

2.

Although in all these appeals, various grounds common to all appeals have been raised, but the effective issue agitated is that the ld CIT(A) has dismissed the appeals for want of prosecution without passing a speaking order.

3.

At the outset, ld A.R. of the assessee, reiterating the contentions raised in the grounds of appeal in all these appeals, submitted that the ld CIT(A) has passed the exparte order without affording reasonable

P a g e 1 | 3 t o 1 71 /C TK/202 0 Assessm ent Y ears : 201 0-2 011 to 2 01 2-13 opportunity of hearing to the assessee and also erred in not passing a speaking order. He, therefore, prayed that the appeals may be restored to the file of the CIT(A) for passing order afresh after allowing opportunity of hearing to the assessee.

4.

In reply, ld DR submitted that the assessee has failed to put in appearance before the Assessing officer, therefore, the assessment order was passed u/s.144 r.w.s 147 of the Act. Hence, in order to avoid the multiplicity of proceedings, the matter may be restored to the file of the Assessing officer to pass assessment order denovo.

5.

Having heard the rival submissions and perusing the orders of lower authorities, I observe that the ld CIT(A) has given several opportunities to the assessee, as is evident from the impugned orders. However, he has dismissed the appeals for want of prosecution without passing a speaking order. I also observe that due to non-appearance from the side of the assessee, the Assessing Officer has also passed order exparte u/s.144/147 of the Act to the best of his judgement. In view of foregoing reasons, and to avoid multiplicity of proceedings, I set aside the orders of lower authorities and remit the appeals back to the file of the Assessing officer to pass a denovo assessment order after allowing reasonable opportunity of hearing to the assessee. The assessee is also directed to co-operate with the Assessing Officer for a fresh assessment orders in all these assessment years. With these directions, the appeals are restored to the file of the AO.

P a g e 2 | 3 t o 1 71 /C TK/202 0 Assessm ent Y ears : 201 0-2 011 to 2 01 2-13

6.

In the result, appeals of the assessee are allowed for statistical purposes.

Order pronounced on 16/09/2020.

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