What did the Tribunal hold?

The Tribunal found that while the CIT(A) had afforded opportunities, the assessee failed to comply. To ensure substantial justice, the matter was remitted to the CIT(A) for fresh adjudication, granting the assessee another opportunity to be heard.

The assessee's appeal before the CIT(A) was decided ex-parte. The assessee contended that they were not given a reasonable opportunity of hearing. The Revenue argued that multiple opportunities were given, but the assessee failed to appear.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing a reasonable opportunity of hearing to the assessee.

Sansar Agropol Pvt. Ltd… vs ITO | ITAT Cuttack 2019

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: SHRI CHANDRA MOHAN GARG & LAXMI PRASAD SAHU

For Appellant: Shri P.C.Sethi, AR

For Respondent: Shri Subhendu Dutta, DR

Hearing: 01/08Pronounced: 01/08

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).

P a g e 1 | 3

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.

P a g e 2 | 3

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

P a g e 3 | 3

SANSAR AGROPOL PVT. LTD.,BHUBANESWAR vs. ITO, WARD-2(2), BHUBANESWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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