ROBOTIC WARES PVT. LTD.,NOIDA vs. DCIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

आयकर अपीऱीय अधिकरण, “एस.एम.सी”, न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अऩीऱ सं./ITA No.364/CTK/2018 (नििाारण वषा / Assessment Year :2015-2016) Robotic Wares Pvt. Ltd., Vs. DCIT, Circle-1(2), 5th Floor, Tower-B, Plot No.8, Bhubaneswar Lotus Business Park,Sector-127 Noida-201304 स्थायी ऱेखा सं./ जीआइआर सं./ PAN/GIR No. : AAECR 4382 D (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri C.Parida, AR राजस्व की ओर से /Revenue by : Shri Subhendu Dutta, DR सुनवाई की तारीख / Date of Hearing : 08/03/2019 घोषणा की तारीख/Date of Pronouncement 11/03/2019 आदेश / O R D E R This appeal has been filed by the assessee against the order of Commissioner of Income Tax (Appeals)-1, Bhubaneswar, dated 05.07.2018 passed in First Appeal No.0140/17-18 for the assessment year 2015-2016. 2. Ld. AR, apart from the grounds of appeal raised by the assessee, at the outset, submitted that due to some inevitable circumstances, the assessee could not appear before the CIT(A), resulting into dismissal of the appeal of the assessee by the CIT(A) on account of non-appearance and prayed for allowing the one more opportunity to represent its case before the CIT(A). 3. Ld. DR, on the other hand, objected to the submissions of the assessee and submitted that the assessee has neither appeared before

2 ITA No.364/CTK/2018 the CIT(A) nor has filed any written submission and again praying for opportunity without explaining the reasonable cause, which may not be permitted. 4. I have heard rival submissions and perused the materials available on record. I find that the ld. CIT(A) has observed that the assessee has neither appeared before him nor filed any written submission to substantiate its claim, which resulted into passing of ex-parte order on account of non-appearance of the assessee. On being asked by the bench, ld. AR in all fairness submitted that the assessee has no objection if the bench imposes cost but an opportunity of hearing may kindly be provided. Ld. DR strongly opposed to the restoration of appeal to the CIT(A), however, prayed for exemplary cost should be imposed in case the case of the assessee is restored to the file of first appellate authority. 5. In the totality of facts and circumstances of the case, I found that principle of natural justice requires that the assessee should be allowed an opportunity of being heard by the quasi judicial authority. However, I cannot ignore that the assessee did not comply with the notice issued by the first appellate authority which resulted into ex-parte order. Therefore, I direct the assessee to pay and deposit Rs.10,000/-(Rupees Ten Thousand only) by way of cost to the department within a period of one month from the date of this order. 6. With the above direction, appeal of the assessee is restored back to the file of CIT(A) to dispose off the appeal of the assessee after allowing

3 ITA No.364/CTK/2018 reasonable and proper opportunity of hearing to the assessee. I order accordingly. 7. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 11/03/2019. Sd/- (CHANDRA MOHAN GARG) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनांक Dated 11/03/2019 प्र.कु.मम/PKM, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant- . Robotic Wares Pvt. Ltd., 5th Floor, Tower-B, Plot No.8, Lotus Business Park,Sector-127, Noida-201304 2. प्रत्यथी / The Respondent- DCIT, Circle-1(2), Bhubaneswar 3. आयकर आयुक्त(अऩीऱ) / The CIT(A), 4. आयकर आयुक्त / CIT 5. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ग पाईऱ / Guard file. सत्यावऩत प्रयत //True Copy// आदेशािुसार/ BY ORDER,

(Senior Private Secretary) आयकर अपीऱीय अधिकरण, कटक / ITAT, Cuttack