Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK
Before: SHRI CHANDRA MOHAN GARG
This is an appeal filed by the assessee against the order of
the Commissioner of Income Tax(Appeals)-1, Bhubaneswar dated
18.4.2018 for the assessment year 2014-15. The assessee has
also filed stay petition for stay of demand raised by the
department.
At the time of hearing, ld counsel for the assessee did not
press stay petition, therefore, same is dismissed as not pressed.
P a g e 1 | 4
ITA No. 08/ CTK/2019 Asse ssment Year: 20 09- 201 0
Now, I take up the appeal of the assessee in ITA
No,.285/CTK/2018.
In Ground Nos.1 to 3, the grievance of the assessee is that
the CIT(A) has passed order exparte without affording reasonable
opportunity of hearing to the assessee and for the sake natural
justice, the order passed is liable to be quashed/set aside.
At the outset, ld counsel for the assessee has informed that
proper opportunity of hearing was not granted and the appeal was
decided exparte. He has submitted that if an opportunity of
hearing be granted then there will be no such default in future.
After hearing the rival submissions and perusing the orders
of lower authorities, I observe that the CIT(A) has fixed hearing
on 17.1.18,. 14.2.18, 21.2.18, 12.3.18 and 11.4.18 as is evident
from the impugned order, however, the assessee failed to appear
before the CIT(A), which resulted to exparte order. I also find
that the assessment was framed u/s.144 of the Act for the non-
compliance of the assessee.
Be that it may, now before me, it is vehemently pleaded by
ld counsel for the assessee that if an opportunity be granted then
the assessee shall fully co-operate and get the denovo assessment
at an early date.
P a g e 2 | 4
ITA No. 08/ CTK/2019 Asse ssment Year: 20 09- 201 0
Considering the principle of natural justice, I consider it
justifiable to give one more opportunity to this appellant. I direct
the assessee and his representative to be present before the AO
by 27.5.2019 with necessary evidence so that the fresh
assessment can be framed at an early date. I also further direct
the assessee to appear before the Assessing Officer suo-moto
without waiting for any notice of hearing. However, the AO is at
liberty to proceed with the matter as per law. I also consider it
appropriate to restore the appeal with imposition of cost of
Rs.3,000/- on the assessee for his conduct before the CIT(A) and
the Assessing Officer, which should be deposited on or before
20.5. 2019. The assessee is further directed to file copy of the
challan of deposit of cost before the Assessing Officer as an
evidence in compliance of the order of this Tribunal as well as to
file copy of the same to the Tribunal. With these directions, the
appeal of the assessee is restored to the file of the Assessing
Officer for fresh adjudication. As the matter is restored to the file
of the AO to decide the assessment denovo, other grounds on
merits are not adjudicated upon.
P a g e 3 | 4
ITA No. 08/ CTK/2019 Asse ssment Year: 20 09- 201 0
In the result, appeal filed by the assessee is allowed for
statistical purposes and stay petition is dismissed.
Order pronounced on 01/05/2019. Sd/- (Chandra Mohan Garg) JUDICIALMEMBER Cuttack; Dated 01 /05/209 B.K.Parida, SPS
Copy of the Order forwarded to : 1. The Appellant : M/s. Trimurti Travels, Aerodrome Gate, Bhubaneswar Chandrashekharpur, Bhubaneswar.
The Respondent. ITO, Ward 2(4), Bhubaneswar 3. The CIT(A)-1, Bhubaneswar 4. Pr.CIT-1, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order
Sr. Pvt. Secretary, ITAT, Cuttack
P a g e 4 | 4