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Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK
Before: SHRI CHANDRA MOHAN GARG & LAXMI PRASAD SAHU
IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK
BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER
ITA No135/CTK/2017 Assessment Year : 2011-12
Sansar Agropol (P) Ltd., Plot No.64, Vs. ITO, Ward 2(2), Bhubaneswar. Surya Nagar, Bhubaneswar. PAN/GIR No.AAFCS 5297 R (Appellant) .. ( Respondent)
Assessee by : Shri P.C.Sethi, AR Revenue by : Shri Subhendu Dutta, DR
Date of Hearing : 01/08/ 2019 Date of Pronouncement : 01/08/ 2019
O R D E R Per C.M.Garg,JM This is an appeal filed by the assessee against the order dated 25.1.2017 of
the CIT(A)-3, Bhubaneswar for the assessment year 2011-12.
In Ground Nos.1,2 & 3 of appeal, the grievance of the assessee is that the
CIT(A) has passed the impugned order exparte without affording reasonable
opportunity of hearing to the assessee.
At the outset, at the time of hearing, ld A.R. of the assessee submitted that
the CIT(A) has passed order exparte without giving proper and reasonable
opportunity of hearing to the assessee. He prayed that one more opportunity be
allowed to the assessee to present its case before the CIT(A).
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ITA No13 5/C TK /20 17 Assessm ent Y ear : 20 11- 12
Replying to above, ld D.R. submitted that maximum opportunities have
been given to the assessee to appear before the CIT(A) as is evident from the
impugned order and assessee failed appear before him. Therefore, he objected to
giving another opportunity to the assessee.
Having heard the rival contentions and having perused the material on
record, we find on perusal of the impugned order that the CIT(A) has afforded
maximum opportunity to the assessee to present its case, however, the assessee
failed to comply to the notices. Now, the assessee has assured us that on the
matter being remitted to the file of the CIT(A) for fresh adjudication and giving the
assessee another opportunity of hearing, the assessee will scrupulously comply
the notice of hearing and shall not resort to any delaying tactics. In view of above
facts and bearing in mind the entirety of the facts of the case, we deem it fit and
proper to remit the matter to the file of the CIT (A) for adjudication denovo for
giving yet another opportunity of hearing to the assessee. We also consider it
appropriate to direct the assessee to approach the CIT (A) on his own, and without
waiting for formal notice of hearing from the CIT(A), within one month of receipt
of this letter and to ascertain the date of hearing suo moto. The assessee is
further directed not to seek any adjournment on any ground and fully co-operate
for expeditious disposal of the appeal before the CIT(A). With these directions and
in order to impart substantial justice to the assessee, we restore the appeal to the
file of the Learned CIT(A) to decide the same afresh after affording reasonable
opportunity of being heard to the assessee.
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ITA No13 5/C TK /20 17 Assessm ent Y ear : 20 11- 12
Since we have remitted the matter to the file of the CIT (A) for deciding
afresh, there is no necessity to decide the appeals on merits. Hence, other
grounds of appeal are rendered infructuous.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 01/08/2019. Sd/- sd/- (Laxmi Prasad Sahu) (Chandra Mohan Garg) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 01/08/209 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : Sansar Agropol (P) Ltd., Plot No.64, Surya Nagar, Bhubaneswar.
The respondent: ITO, Ward 2(2), Bhubaneswar. 3. The CIT(A)-3, Bhubaneswar 4. Pr.CIT- 3, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//
By order
Sr.Pvt.secretary ITAT, Cuttack
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