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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM
आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री सी.एम.गगग, न्याययक सदस्य एवं श्री एऱ.ऩी.साहु,ऱेखा सदस्य के समऺ BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ AND Stay Application No.02/CTK/2020 (नििाारण वषा / Assessment Year : 2013 - 2014) M/s Hotel Paradeep Inn. Vs. ITO, Paradeep HIG-1, Gourav Vihar, Paradeep-754142 स्थायी ऱेखा सं./PAN No. : AAFFH 4074 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue by : Shri M.K.Goutam, CIT-DR सुनवाई की तारीख / Date of Hearing : 20/03/2020 घोषणा की तारीख/Date of Pronouncement : 04/06/2020 आदेश / O R D E R Per L.P.Sahu, AM :
The Stay petition filed by the assessee seeking stay of outstanding demand of Rs.15,05,010/-, was listed for hearing on 20.03.2020, however, the ld. AR of the assessee submitted that the appeal of the assessee may kindly be heard on merits, to which ld.DR has no objection. Accordingly, the stay petition filed by the assessee has become infructuous and with the consent of the parties, we proceed to decide the appeal of the assessee.
At the outset, ld. AR submitted that the CIT(A) has passed the ex- parte order without providing any opportunity of hearing. Therefore,
S.A.No.02/CTK/2020 the ld. AR prayed for an opportunity to represent its case before the authorities below.
On the other hand, ld. DR relied on the orders of lower authorities.
On careful consideration of the rival submissions of both the parties and on perusal of the relevant material placed in the record of the Tribunal along with the orders of both the authorities below, at the outset, we find that the ld. CIT(A) has passed the impugned order ex- parte. Even on perusal of the assessment order, we find that the Assessing Officer has passed the assessment order u/s.144 of the Act.
From the above it is clear, that the assessee has not appeared before both the authorities below to substantiate its claim. However, ld. AR before us submitted that one more opportunity may be provided to the assessee to represent its case before the authorities below. Considering the facts and circumstances of the case, submissions of the assessee and in the interest of justice, one more opportunity is granted to the assessee to represent its case before the AO. Accordingly, we restore the appeal of the assessee to the file of AO to pass a speaking and reasoned order considering the submissions of the assessee, after providing sufficient opportunity of hearing to the assessee. The assessee is also directed to cooperate with the AO positively for early disposal of the case.
S.A.No.02/CTK/2020 5. In the result, stay petition of the assessee is dismissed and the appeal of the assessee is allowed for statistical purposes.