What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the appeal to the CIT(A)'s file for fresh adjudication. This was done to render substantial justice and in view of the assessee's assurance to cooperate.

The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee contended that they were not afforded a reasonable opportunity to present their case. The CIT(A) had granted multiple opportunities, but the assessee failed to appear.

What were the issues?

Whether the CIT(A) properly afforded a reasonable opportunity to the assessee to present their case before passing an ex-parte order.

Surendra Kumar Malik, Kendrapada vs ITO | ITAT Cuttack 2020

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

Before: SHRI CHANDRA MOHAN GARG

For Appellant: Shri Braja Kishore Mohapatra, Adv

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),1, Bhubaneswar DATED 19.11.2019 for the assessment year 2013- 14 .

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. I have heard the rival submissions 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

P a g e 1 | 3 6/C TK /2 020 Assessm ent Y ear : 20 13- 14 on 27.6.2019, 16.7.2019, 26.9.2019 and 18.11.2019 but the assessee failed to put appearance before him. Now before the Tribunal, the assessee is contending that if one more opportunity is given, the assessee will cooperate with the ld CIT(A) in disposing the appeal. I also find that the ld CIT(A) has dismissed the appeal without adjudicating the issue on merits.

Keeping in view the statement of ld A.R. at the Bar to cooperate with the disposal of the appeal and in order to render substantial justice, I set aside the order of the ld CIT(A) and restore the appeal to his file for fresh adjudication. With these directions, the appeal is restored to the file of the ld CIT(A).

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 6/C TK /2 020 Assessm ent Y ear : 20 13- 14 Copy of the Order forwarded to : 1. The Appellant : Surendra Kumar Malick, Oragala, Palei, Derakundi, Via: Chandol, Kendrapara

SURENDRA KUMAR MALIK,KENDRAPADA vs. ITO, KENDRAPADA WARD, KENDRAPADA

What did the Tribunal hold?

What were the facts?

What were the issues?

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