What did the Tribunal hold?

The ITAT found that the CIT(A) did not provide evidence of issuing notices for the hearing dates and their service on the assessee. Therefore, the CIT(A) was not justified in deciding the appeal based on the assessee's non-appearance.

The assessee filed an appeal before the ITAT against the order of the CIT(A). The sole issue was that the CIT(A) disposed of the appeal without affording a reasonable opportunity of hearing to the assessee.

What were the issues?

Whether the CIT(A) was justified in disposing of the appeal without affording a reasonable opportunity of hearing to the assessee.

Karyon Foods Pvt. Ltd… vs ITO | ITAT Cuttack 2019

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: SHRI CHANDRA MOHAN GARG

For Appellant: Shri S.K.sarangi/Bishwajyoti Patnaik

For Respondent: Shri Subhendu Dutta, DR

Hearing: 06/02Pronounced: 06/02

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK

BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER

ITA No.402/CTK/2018 Assessment Year : 2015-16

Karyon Foods Pvt Ltd., Plot Vs. ITO Ward 1(4), No.N-1/27, Nayapalli, IRC Bhubaneswar. village, Bhubaneswar. PAN/GIR No.AAECK 3718 J (Appellant) .. ( Respondent)

Assessee by : Shri S.K.sarangi/Bishwajyoti Patnaik Revenue by : Shri Subhendu Dutta, DR

Date of Hearing : 06/02/ 2019 Date of Pronouncement : 06/02/ 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

3.8.20168 for the assessment year 2015-16.

The sole issue involved in this appeal is that the

Commissioner of Income Tax(Appeals), Cuttack was not justified

in disposing the appeal of the assessee without affording

reasonable opportunity to the assessee.

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ITA No. 402/CT K/ 2018 Asse ssment Year : 20 15- 16

I have heard the rival submissions, perused the orders of

lower authorities and material available on record of the Tribunal.

On perusal of the order of the CIT(A), I observe that the CIT(A)

has mentioned two dates of hearing i.e. 4.7.2018 and 26.7.2018

but there is no mention in the order about issuance of notice to

the assessee for the dates of hearing fixed and their service on

the assessee. In absence of the same, in my considered view, the

CIT(A) was not justified in deciding the appeal of the assessee for

non-appearance of the assessee on the dates of hearing.

Therefore, in order to render substantial justice, I set aside the

order of the CIT(A) and remand the matter back to his file for

fresh adjudication of the appeal of the assessee after allowing

reasonable opportunity of hearing. The assessee is directed to

appear before the CIT(A) and render full co-operation by filing all

the details as and when called upon to do so.

In the result, appeal is allowed for statistical purposes.

Order pronounced on 06/02/2019.

Sd/- (Chandra Mohan Garg) JUDICIALMEMBER Cuttack; Dated 06 /02/209 B.K.Parida, SPS

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ITA No. 402/CT K/ 2018 Asse ssment Year : 20 15- 16

Copy of the Order forwarded to : 1. The Appellant : Karyon Foods Pvt Ltd., Plot No.N-1/27, Nayapalli, IRC village, Bhubaneswar

ITO Ward 1(4), The Respondent. 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

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KARYON FOODS PVT. LTD.,BHUBANESWAR vs. ITO, WARD-1(4), BHUBANESWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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