Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “SMC” BENCH, CUTTACK
Before: SHRI CHANDRA MOHAN GARG
This appeal has been filed by the assessee against the order of Commissioner of Income Tax (Appeals), Cuttack, dated 30.08.2018 passed in First Appeal No.0150/2015-16 for the assessment year 2012- 2013. 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).
Ld. DR, on the other hand, objected to the submissions of the assessee and submitted that the assessee has neither appeared before
2 the CIT(A) nor has filed any written submission and again praying for opportunity without explaining the reasonable cause, which may not be permitted.
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, resulting into passing of ex-parte order on account of non-appearance of the assessee. Keeping in view the above background of the case and considering the prayer of the assessee and in the interest of rendering substantial justice, I am of the considered view that no loss will be caused to the revenue if one more opportunity is allowed to the assessee to present its case before the CIT(A). Accordingly, appeal of the assessee is restored back to the file of CIT(A) to adjudicate the issue after calling the required details from the assessee and after providing proper opportunity of hearing to the assessee. The assessee is also directed to cooperate with the CIT(A) in disposal of the case. I order accordingly.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 07/03/2019. (CHANDRA MOHAN GARG) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनांक Dated 07/03/2019 प्र.कु.मम/PKM, Sr.P.S.
3 आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant- . M/s Shree Hanuman Flour Mill, Partner-Sri Bijay Kumar Gupta, S/o-Dharma Singh, Maitapur, Ranital, District-Bhadrak 2. प्रत्यथी / The Respondent- ITO, Bhadrak Ward, Bhadrak आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. 5. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ग पाईऱ / Guard file. आदेशािुसार/ BY ORDER, सत्यावऩत प्रयत //// (Senior Private Secretary) आयकर अपीऱीय अधिकरण, कटक / ITAT, Cuttack