SMT. KANAKLATA BEHERA,BHADRAK vs. ITO, BHADRAK WARD, BHADRAK

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ITA 155/CTK/2019Status: DisposedITAT Cuttack26 July 2019AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the appeal to the CIT(A)'s file for fresh adjudication. Both parties are to be given an opportunity of being heard.

What were the facts?

The assessee's appeal against a penalty order was dismissed by the CIT(A) for non-appearance. The CIT(A) did not discuss the merits of the case. The assessee requested the appeal be restored for fresh adjudication.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without adjudicating on merits due to the assessee's non-appearance and whether the appeal should be restored for fresh hearing.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)(iii),Section 274

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: SHRI

For Appellant: Shri P.K.Mishra, AR
For Respondent: Shri Subhendu Dutta, DR
Hearing: 26/0

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.155/CTK/2019 9 Assessment Year: 2009-2010 2010 Smt Kanak Lata Behera, Kanak Lata Behera, Vs. ITO, ITO, Bhadrak Bhadrak Ward, Ward, W/O. W/O. Bhaskar Bhaskar Chandra Chandra Bhadrak Behera, Behera, Prop. Prop. Sri Sri Balaji Balaji Traders, At:Bye Pass, Dist: Traders, At:Bye Pass, Dist: Bhadrak PAN/GIR No. No.AFIPB 7598 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.K.Mishra, AR P.K.Mishra, AR Revenue by : Shri Subhendu Dutta, DR Dutta, DR Date of Hearing : 26/0 07/ 2019 Date of Pronouncement : 26/ /07/ 2019 O R D E R This appeal filed by the assessee appeal filed by the assessee is is directed against separate orders of the separate orders of the Commissioner of Income Tax(Appeals) Commissioner of Income Tax(Appeals)-, Cuttack dated dated 17.1.2019 for the assessment year 20 for the assessment year 2009-2010 in the matter of penalty under section 271(1)(c)(iii)/274 of the Act. the matter of penalty under section 271(1)(c)(iii)/274 of the Act. the matter of penalty under section 271(1)(c)(iii)/274 of the Act. 2. Heard the rival parties. On perusal of the order of the Heard the rival parties. On perusal of the order of the Heard the rival parties. On perusal of the order of the CIT(A), I find that the CIT(A) stated that ld A.R. did not appear in CIT(A), I find that the CIT(A) stated that ld A.R. did not appear in CIT(A), I find that the CIT(A) stated that ld A.R. did not appear in response to notice an response to notice and dismissed the appeal, inter alia, observing d dismissed the appeal, inter alia, observing that the assessee has nothing to present against the order of the that the assessee has nothing to present against the order of the that the assessee has nothing to present against the order of the AO. He has also not discussed the issues on merits of the case. AO. He has also not discussed the issues on merits of the case. AO. He has also not discussed the issues on merits of the case. 3. Ld A.R. prayed that the appeal may be restored to the file of Ld A.R. prayed that the appeal may be restored to the file of Ld A.R. prayed that the appeal may be restored to the file of the CIT(A) f the CIT(A) for fresh adjudication of the issues in the appeal to or fresh adjudication of the issues in the appeal to which ld D.R. did not have any objection. which ld D.R. did not have any objection. P a g e 1 | 2

ITA No.155/CTK/2019 Assessment Year: 2009-2010

4.

In view of above, I set aside the the order of the CIT(A) and restore the same to his files for fresh adjudication after giving due opportunity of being heard to both the parties. The assessee is also directed to co-operate with the CIT(A) in disposing the appeal at the earliest. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 26/07/2019. Sd/- (Chandra Mohan Garg) JUDICIALMEMBER Cuttack; Dated 26/07/209 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : Smt. Kanak Lata Behera, W/O. of Sri Bhaskar Chandra Behera, Raghunath Behera, Prop. Balaji Enterprises, At: Bye-Pass, Dist: Bhadrak 2. The Respondent. ITO, Bhadrak Ward, Bhadrak 3. The CIT(A)-Cuttack 4. Pr.CIT- Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order

Sr. Pvt. Secretary, ITAT, Cuttack

P a g e 2 | 2

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