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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: SHRI
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BENCH, CUTTACK BEFORE SHRI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER ITA No. 329/CTK/2019 9 Assessment Year : 2010-2011 2011 Sri Sri Nihar Nihar Ranjan Rout,, Vs. ACIT, ACIT, Circle Circle 1(2), 1(2), Prop. Prop. Enkay Enkay Enterprises, Enterprises, Sambalpur Sambalpur Joda, Keonjhar. Joda, Keonjhar. PAN/GIR No. No.AAOPR 8512 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.C.Sethi P.C.Sethi, AR Revenue by : Shri Subhendu Dutta, DR Subhendu Dutta, DR Date of Hearing : 11/ /12/ 2019 Date of Pronouncement : 11/ /12/ 2019 O R D E R This is an appeal filed by the assessee against the order of This is an appeal filed by the assessee against the order of This is an appeal filed by the assessee against the order of the CIT(A), Sambalpur dated 26.8.2019 , Sambalpur dated 26.8.2019 for the assessment year for the assessment year 2010-2011.
In Ground No.3 of appeal, the grievance of the assessee is In Ground No.3 of appeal, the grievance of the assessee is In Ground No.3 of appeal, the grievance of the assessee is that the ld CIT(A) has committed serious error in not giving the ld CIT(A) has committed serious error in not giving the ld CIT(A) has committed serious error in not giving reasonable opportunity of being heard before passing the reasonable opportunity of being heard before passing the reasonable opportunity of being heard before passing the appellate order. appellate order.
At the time of hearing, ld counsel for the assessee by At the time of hearing, ld counsel for the assessee by At the time of hearing, ld counsel for the assessee by referring to Ground No.3 of appeal of Form No.36, submitted that referring to Ground No.3 of appeal of Form No.36, submitted that referring to Ground No.3 of appeal of Form No.36, submitted that the ld CIT(A) has passed the impugned order without hearing the ld CIT(A) has passed the impugned order without hearing the ld CIT(A) has passed the impugned order without hearing the
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ITA No. 329/CTK/2019 Assessment Year : 2010-2011
assessee. He also submitted that the Assessing Officer has passed order u/s.144 of the Act. Hence, he prayed that one more opportunity should be granted to the assessee to present its case before the CIT(A). He submitted that the assessee has a good case and the assessee failed to put in appearance before the CIT(A) due the circumstances beyond his control. He submitted that he undertakes before this Bench to appear before the CIT(A) as and when called upon to do so.
Ld D.R. opposed the submission of ld A.R. of the assessee
Heard both the sides and perused the record of the case. I find that the appeal was pending before the ld CIT(A) since last six years and assessee could not appear on the dates fixed for hearing by the CIT(A) and hence, the CIT(A) disposed of the appeal against the assessee. I also further find that although the C.A. appeared and filed original copy of audit report at the assessment stage, the Assessing Officer has completed the assessment u/s.144 of the Act i.e. best judgment assessment. The explanation of the assessee is that due to some unavoidable circumstances, the assessee was unable to appear on the dates fixed for hearing by the CIT(A). In this background of the case, I am of the considered view that no loss will be caused to the revenue if the matter is set aside to the file of the Assessing P a g e 2 | 3
ITA No. 329/CTK/2019 Assessment Year : 2010-2011
Officer for doing denovo assessment. The assessee is directed to appear suo-moto before the Assessing Officer. He is further directed to file all documents and evidences on which it wishes to rely upon before the AO so that the matter can be disposed of expeditiously. The AO is also directed to dispose of the denovo assessment at the earliest possible time. With these directions, the appeal of the assessee is remitted to the file of the AO.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 11 /12/2019.
Sd/- (Chandra Mohan Garg) JUDICIAL MEMBER Cuttack; Dated 11 /12/2019 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : Sri Nihar Ranjan Rout,, Prop. Enkay Enterprises, Joda, Keonjhar 2. The Respondent. ACIT, Circle 1(2), Sambalpur 3. The CIT(A)-,Sambalpur 4. Pr.CIT- ,Sambalpur 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order
Sr.Pvt.secretary ITAT, Cuttack
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