What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the appeal for fresh adjudication. The assessee was granted an opportunity to be heard, considering the medical reasons for non-appearance.

The assessee's appeal before the CIT(A) was dismissed ex-parte because the assessee failed to appear for hearings. The assessee claimed non-appearance was due to a leg fracture and subsequent recovery, with notices not being served at the correct address.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without considering the assessee's medical condition and lack of proper notice.

G.Krishna Rao Subudhi, Rayagada vs ITO | ITAT Cuttack 2019

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: SHRI CHANDRA MOHAN GARG

For Appellant: Shri J.M. Patnaik, AR

For Respondent: Shri A.K.Dutta, DR

Hearing: 22/02

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK

BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER

ITA No.493/CTK/2017 Assessment Year : 2001-2002

G.Krishna Rao Subudhi, Vs. ITO, Rayagada Ward,. Prop. M/s. jagannath Rayagada. Enterprises, At: Gunupur, Rayagada. PAN/GIR No.ACQPG 9772 K (Appellant) .. ( Respondent)

Assessee by : Shri J.M. Patnaik, AR Revenue by : Shri A.K.Dutta, DR

Date of Hearing : 22/02/ 2019 Date of Pronouncement : 22 /02/ 2019

O R D E R This is an appeal filed by the assessee against the order of

the Commissioner of Income Tax(Appeals)-1, Bhubaneswar dated

31.8.2017 for the assessment year 2001-02.

In Ground No.4 of appeal, the grievance of the assessee is

that the CIT(A) dismissed the appeal of the assessee exparte

without assigning any reason.

At the time of hearing, ld Authorised Representative of the

assessee submitted that the appeal of the assessee was dismissed

by the CIT(A) as the assessee failed to put in appearance on the

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ITA No 493/CT K/ 2017 Asse ssment Year : 20 01- 200 2

dates fixed for hearing. He submitted that the assessee was bed

ridden due to facture of his right leg for a long period and staying

at Berhampur with his daughter. After being physically fit to

resume his day to day activities, he stayed in his own house at

Gunupur after September, 2017. The business activities of the

assessee was stopped for a pretty long period. The notices sent

by the CIT(A) were not served as he was not available in the

address given in appeal memo. Ld A.R. also submitted medical

certificate in respect of his non-appearance. He prayed that in the

interest of justice, one more opportunity should be granted to the

assessee to present its case before the CIT(A). He submitted that

he personally undertakes to appear before the CIT(A) and produce

all details and documents as and when called upon to do so.

Ld Departmental Representative submitted that when the

assessee is not cooperating in disposing the appeal, then the

CIT(A) has no option but to decide the appeal exparte and,

therefore, the impugned order of the CIT(A) is quite correct and

justified. However, in all fairness, ld D.R. submitted that if it is

found just and proper to provide an opportunity of being heard to

the assessee, then the department has no serious objection if the

case is restored to the file of the CIT(A) for fresh adjudication.

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ITA No 493/CT K/ 2017 Asse ssment Year : 20 01- 200 2

On careful consideration of the submissions of the parties, I

am of the considered view that the assessee is an old person and

sustained fracture to his right leg for a long period and was

staying at Berhampur with his daughter for treatment and care.

Looking into the facts of serious illness, I am of the considered

view that ends of justice would meet if the assessee is allowed an

opportunity of hearing by the CIT(A) to explain his grounds filed

before him in Form No.35. Therefore, this appeal is restored to

the file of the CIT(A) with a direction that he shall decide the

appeal afresh after affording reasonable opportunity of bearing to

the assessee. If the assessee fails to co-operate with the CIT(A)

in disposing the appeal, he will face the consequence and should

not be allowed any further relief on this count that he was not

allowed opportunity of hearing by the CIT(A). Therefore, I set

aside the order of the CIT(A) and restore the appeal to his file for

fresh adjudication after affording reasonable opportunity of

hearing to the assessee. The assessee is directed to appear on

4.4.2019 and file all the details and documents before the CIT(A).

Since, the appeal is restored to the file of the CIT(A) for

fresh adjudication, other grounds of appeal have become

infructuous and not adjudicated upon.

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ITA No 493/CT K/ 2017 Asse ssment Year : 20 01- 200 2

In the result, the appeal filed by the assessee is allowed for

statistical purposes.

Order pronounced on 22/02/2019. Sd/- (Chandra Mohan Garg) JUDICIALMEMBER Cuttack; Dated 22/02/209 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : G.Krishna Rao Subudhi, Prop. M/s. jagannath Enterprises, At: Gunupur, Rayagada.

The Respondent. ITO, Rayagada Ward,. Rayagada 3. The CIT(A)-Bhubaneswar 4. Pr.CIT-1, Bhubaneswar. 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order

Sr. Pvt. Secretary, ITAT, Cuttack

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G.KRISHNA RAO SUBUDHI,RAYAGADA vs. ITO, RAYAGADA WARD, RAYAGADA

What did the Tribunal hold?

What were the facts?

What were the issues?

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