SANJIB SAHU,KEONJHAR vs. ITO, KEONJHAR WARD, KEONJHAR

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ITA 28/CTK/2020Status: DisposedITAT Cuttack18 June 2020AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had dismissed the appeal without adjudicating on merits, despite the assessee failing to appear on multiple occasions. To ensure substantial justice, the ITAT set aside the CIT(A)'s order and restored the appeal for fresh adjudication on merits.

What were the facts?

The assessee filed an appeal before the ITAT against the CIT(A)'s order. The assessee's grievance was that the CIT(A) had passed an ex-parte order without affording a reasonable opportunity to present their case.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing a reasonable opportunity to the assessee to present their case and adjudicate on merits.

AI-generated summary — verify with the full judgment below

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

Before: SHRI CHANDRA MOHAN GARG

For Respondent: Shri Subhro Das, DR
Pronounced: 18/06/2020

This is an appeal filed by the assessee against the order of the CIT(A), Cuttack dated 18.10.2019 for the assessment year 2014-15 .

2.

In the grounds of appeal, the grievance of the assessee is that the ld CIT(A) has not afforded reasonable opportunity to the assessee for presenting its case and passed the order exparte.

3.

None appeared on behalf of the assessee when the matter was called for hearing. Hence, I proceed to decide the appeal of the assessee after hearing ld D.R. and on the basis of materials available on record.

P a g e 1 | 3 8/C TK /2 020 Assessm ent Y ear : 20 14- 15

4.

I have heard the submission of ld D.R. and perused the appeal record of the Tribunal. On perusal of the impugned order, I find that the ld CIT(A) has allowed several opportunities to the assessee to putforth its grievance on 20.2.19, 7.3.19, 6.9.19 & 17.10.19 but the assessee failed to put appearance before him. However, the ld CIT(A) has dismissed the appeal without adjudicating the issues on merits. Therefore, in order to render substantial justice to assessee, I set aside the order of the ld CIT(A) and restore the appeal to his file for fresh adjudication and decide the appeal on merits after hearing the assessee. With these directions, the appeal is restored to the file of the ld CIT(A).

5.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced on 18 /06/2020.

Sd/- (Chandra Mohan Garg) JUDICIAL MEMBER Cuttack; Dated 1 8/06/2020 B.K.Parida, SPS

P a g e 2 | 3 8/C TK /2 020 Assessm ent Y ear : 20 14- 15 Copy of the Order forwarded to : 1. The Appellant : Sanjib Sahu.

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