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Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK
Before: SHRI CHANDRA MOHAN GARG, JM & SHRI L.P. SAHU, AM
Per L.P.Sahu, AM: This is an appeal filed by the assessee against the order of CIT(A), Cuttack, dated 25.03.2019 for the assessment year 2013-2014. 2. 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).
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.
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 2 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 10.09.2019 positively and shall cooperate with the CIT(A) in early disposal of the case.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 23/08/2019. (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. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant- . Suvendu Prakash Pati, C/o Rabindranarayan Pati, Nuasahi Chhak(North), Haripur, Balasore प्रत्यथी / The Respondent-
ITO, Ward-2, Balasore 3. आयकर आयुक्त(अऩीऱ) / The CIT(A), 4. आयकर आयुक्त / CIT ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 5. गार्ग पाईऱ / Guard file. 6. आदेशािुसार/ BY ORDER, सत्यावऩत प्रयत //// (Senior Private Secretary) आयकर अपीऱीय अधिकरण, कटक / ITAT, Cuttack