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Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK
Before: SHRI CHANDRA MOHAN GARG
IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK
BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER
ITA No.92/CTK/2019 Assessment Year : 2013-14
Shri Sailesh Karmakar, Prop. Vs. ITO, Keonjhar, Ward, Traders India, Main Road, Keonjhar Barbil, Keonjhar. PAN/GIR No.AMVPK 5471 E (Appellant) .. ( Respondent)
Assessee by : Shri S.K.Sarangi, AR Revenue by : Shri Subhendu Dutta, DR
Date of Hearing : 03/04/ 2019 Date of Pronouncement : 03/04/ 2019 O R D E R This is an appeal filed by the assessee against the order of
the Commissioner of Income Tax(Appeals), Cuttack dated
25.1.2019 for the assessment year 2013-14.
The short issue involved in this appeal is that the
Commissioner of Income Tax(Appeals), Cuttack was not justified
in in dismissing the appeal of the assessee exparte without
providing proper opportunity of hearing to the assessee and
consequently confirming the addition of Rs.6,72,000/-.
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At the outset, ld A.R. of the assessee submitted that the
appeal of the assessee was dismissed by the ld CIT(A) as the
assessee failed to put in appearance on the dates fixed for hearing
by issuing notices dated 27.9.2018, 26.10.2018, 27.11.2018 &
10.1.2018. He submitted that the intention of the assessee was
not malafide and non-appearance was due to unavoidable
circumstances of the assessee. He, therefore, prayed that in the
interest of justice one more opportunity should be granted to the
assessee to present its case before the ld CIT(A).
On the other hand, ld D.R. did not have any objection to
restoring the appeal of the assessee back to the file of the ld
CIT(A).
After considering the rival submissions and perusing the
materials available on record, I find that ld CIT(A) has dismissed
the appeal of the assessee exparte and confirmed the addition
made by the AO without assigning any reason. Thus, the order of
ld CIT(A) is a non-speaking order and, therefore, as prayed by ld
counsel for the assessee, I consider it proper, in the interest of
justice, that the matter be restored to the file of ld CIT(A) to
decide the appeal after affording adequate opportunity to the
assessee. I also observe that no harm will be caused to the
revenue, if one more opportunity is granted to the assessee. I, P a g e 2 | 3
therefore, set aside the order of ld CIT(A) and remand the matter
back to his file to adjudicate the appeal of the assessee afresh
after allowing reasonable and proper opportunity of hearing to
both the parties.
In the result, the appeal filed by the assessee is allowed for
statistical purposes.
Order pronounced on 03/04/2019. Sd/- (Chandra Mohan Garg) JUDICIALMEMBER Cuttack; Dated 03/04/209 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : Shri Sailesh Karmakar, Prop. Traders India, Main Road, Barbil, Keonjhar
The Respondent. ITO, Keonjhar, Ward, Keonjhar 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
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