SHRI BHASKAR CHANDRA BEHERA,BHADRAK vs. ITO,BHADRAK WARD, BHADARK

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ITA 157/CTK/2019Status: DisposedITAT Cuttack26 July 2019AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had dismissed the appeals without proper adjudication and without giving the assessee an opportunity to be heard. Therefore, the orders of the CIT(A) were set aside.

What were the facts?

The assessee filed appeals against orders of the CIT(A) concerning penalties under Section 271B and Section 271(1)(c). The CIT(A) dismissed the appeals for non-appearance of the assessee and without discussing the merits.

What were the issues?

Whether the CIT(A) correctly dismissed the appeals for non-appearance without considering the merits. Whether the assessee was denied a proper opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 271B,Section 271(1)(c)

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
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 Nos.156 & 157/CTK/201 /CTK/2019 Assessment Year: 2009-2010 2010 Sri Bhaskar Bhaskar Chandra Chandra Vs. ITO, ITO, Bhadrak Bhadrak Ward, Ward, Behera, Raghunath Behera, Behera, Raghunath Behera, Bhadrak Prop. Balaji Enterprises, At: Prop. Balaji Enterprises, At: Bye-Pass, Dist: Bhadrak Pass, Dist: Bhadrak PAN/GIR No. No.AIYPB 9810 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.K.Mishra, AR P.K.Mishra, AR Revenue by : Shri Subhendu Dutta, Subhendu Dutta, DR Date of Hearing : 26/0 07/ 2019 Date of Pronouncement : 26/ /07/ 2019 O R D E R

Both these appeals filed by the assessee are directed Both these appeals filed by the assessee are directed Both these appeals filed by the assessee are directed against against separate separate orders orders of of the the Commissioner Commissioner of of Income Income Tax(Appeals) Tax(Appeals)-, Cuttack both dated 17.1.2019 for the assessment for the assessment year 2009- -2010. ITA No.156/CTC/19 is against the order 2010. ITA No.156/CTC/19 is against the order u/s.271B of the Act and ITA No.157/CTK/23019 is against the u/s.271B of the Act and ITA No.157/CTK/23019 is against the u/s.271B of the Act and ITA No.157/CTK/23019 is against the order u/s.271(1)(c) of the Act. u/s.271(1)(c) of the Act.

2.

Heard the rival parties. On perusal of both the orders of the Heard the rival parties. On perusal of both the orders of the Heard the rival parties. On perusal of both the orders of the CIT(A), I find that th CIT(A), I find that the CIT(A) has mentioned present of the e CIT(A) has mentioned present of the appellant as Bhaskar Chandra Behera, however, in the body of the appellant as Bhaskar Chandra Behera, however, in the body of the appellant as Bhaskar Chandra Behera, however, in the body of the

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ITA Nos.156 & 157/CTK/2019 Assessment Year: 2009-2010

order, he has stated that ld A.R. did not appear in response to notice and dismissed the appeals, inter alia, observing 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.

3.

Ld A.R. prayed that the appeals may be restored to the file of the CIT(A) for fresh adjudication of the issues in the appeals to which ld D.R. did not have any objection.

4.

In view of above, I set aside the both the orders 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 appeals at the earliest.

5.

In the result, both the appeals of the assessee are allowed for statistical purposes.

Order pronounced on 26/07/2019.

Sd/- (Chandra Mohan Garg) JUDICIALMEMBER Cuttack; Dated 26/07/209 B.K.Parida, SPS

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ITA Nos.156 & 157/CTK/2019 Assessment Year: 2009-2010

Copy of the Order forwarded to : 1. The Appellant : 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 By order 6. Guard file. //True Copy// Sr. Pvt. Secretary, ITAT, Cuttack

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