M/S. SUBHAG PROJECT PVT. LIMITED,KENDRAPARA vs. ITO, KENDRAPARA WARD, KENDRAPARA

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री एऱ.ऩी.साहु, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM AND SHRI L.P. SAHU, AM आयकर अऩीऱ सं./ITA No.136/CTK/2019 (नििाारण वषा / Assessment Year :2012-2013) M/s Subhag Project Pvt. Ltd., Vs. ITO, Kendrapara Ward, 1st Floor, Qtr. No.4, Kobi Swain Kendrapara Apartment Banamali Chhak, Marshaghai, Kendrapara- 754213, Odisha स्थायी ऱेखा सं./ PAN No. : AANCS 3471 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri C.Parida, AR राजस्व की ओर से /Revenue by : Shri Subhendu Dutta, DR सुनवाई की तारीख / Date of Hearing : 20/08/2019 घोषणा की तारीख/Date of Pronouncement : 23/08/2019 आदेश / O R D E R Per L.P.Sahu, AM: This is an appeal filed by the assessee against the order of CIT(A), Cuttack, dated 25.09.2019 for the assessment year 2012-2013. 2. As per the office note, there is a delay of 128 days in filing the appeal. Ld. AR has filed an application dated 14.05.2019 stating that the reasons for delay of filing the present appeal. Ld.DR has no objection to condone the delay. After considering the submissions of the assessee and going through the application for condonation of delay, we find that there is sufficient cause for condonation of delay. Accordingly, we condone the delay of 128 days in filing the present appeal.

2 ITA No.136/CTK/2019 3. At the outset, ld. AR submitted that the CIT(A) has passed the ex- parte order without providing any opportunity of hearing. Therefore, the ld. AR requested that the appeal may be restored to the file of CIT(A). 4. On the other hand, ld. DR relied on the orders of lower authorities and opposed the request of the ld. AR of the assessee for restoration of appeal. 5. After hearing both the sides and perusing the entire material placed on record as well as the orders of authorities below, we observe that the ld. CIT(A) has passed the impugned order ex-parte. Considering the facts and circumstances of the case as well as the submissions of the assessee, and in the interest of justice and fair-play, there will be no loss to the Revenue if one more opportunity be granted to the assessee to represent its case before the CIT(A). Accordingly, we restore the appeal of the assessee to the file of CIT(A) to pass a speaking and reasoned order considering the findings of AO and the submissions of the assessee, after providing sufficient opportunity of hearing to the assessee. The assessee is directed to appear along with his submissions before the CIT(A) on or before 03.09.2019 positively and shall cooperate with the CIT(A) in early disposal of the case. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 23/08/2019. Sd/- Sd/- (C.M.GARG) (L.P.SAHU) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनांक Dated 23/08/2019 प्र.कु.मम/PKM, Sr.P.S.

3 ITA No.136/CTK/2019 आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- . 1. M/s Subhag Project Pvt. Ltd., 1st Floor, Qtr. No.4, Kobi Swain Apartment Banamali Chhak,Marshaghai, Kendrapara-754213, Odisha 2. प्रत्यथी / The Respondent- ITO, Kendrapara W ard, Kendrapara आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. 4. आयकर आयुक्त / CIT 5. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ग पाईऱ / Guard file. सत्यावऩत प्रयत //True Copy// आदेशािुसार/ BY ORDER, (Senior Private Secretary) आयकर अपीऱीय अधिकरण, कटक / ITAT, Cuttack