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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI ANIL CHATURVEDI, AM & SHRI PARTHA SARATHI CHAUDHURY, JM
आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates from the order of Ld. CIT(Appeals)-1, Civil Line, Raipur(CG) dated 02.11.2015 for the assessment year 2011-12 as per the grounds of appeal on record.
At the time of hearing, Ld. AR of the assessee appraised the Bench that in this case ex-parte order has been passed by the Ld. CIT(Appeals). The Ld. AR fairly admitted that in spite of several opportunities, there was no proper representation before the Ld. CIT(Appeals). However, he prayed one final opportunity may be given in the interest of justice so that the case may be presented before the Ld. CIT(Appeals) on merits and therefore, the matter may be restored back to the file of First Appellate Authority.
The Ld. DR though agreed on principle, however, on facts opposed the prayer of the Ld. AR on the ground that sufficient opportunity were provide to the assessee, still there was no response from the assessee’s side.
We have perused the case record and heard the rival contentions. We notice that the order passed by the Ld. CIT(Appeals) is an ex-parte order and there was no representation by the assessee herein. It is clear
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that the rights and liabilities of the assessee were not adjudicated on merits before the Ld. CIT(Appeals). It is evident that the order passed by the Ld. CIT(Appeals) is based on ground of appeal, statement of facts which are part of Form-35. The taxing laws specially the laws on direct tax are welfare in nature and they are not penal legislation. The purpose of the income tax is to create balance between the Revenue and the tax payer and in welfare legislation it somewhere needs that when the tax payer has provided revenue, it is for the benefit and betterment of the entire nation. The quasi-judicial Authority should therefore works in such a manner that the tax payer are not penally killed rather every efforts should be made so that they should be kept in stable position wherein they can work and earn income and pay tax to the Government.
Considering the entire phenomena and in the interest of justice, we set aside the order of the Ld. CIT(Appeals) and restore the matter to his file to adjudicate the issue on merits after providing reasonable opportunity of hearing to the assessee. The assessee is directed at the same time to provide necessary documentary evidences before the Ld. CIT(Appeals) with regard to the issue and present the case on merits and service of notice is dispensable.
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In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 17th day of January, 2019.
Sd/- Sd/- ANIL CHATURVEDI PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER रायपुर/ RAIPUR ; ददनांक / Dated : 17th January, 2019. SB
आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : 1. अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT (Appeals)-1, Raipur (CG) 4. The Pr. CIT-1, Raipur. 5. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, रायपुर बेंच, रायपुर / The DR, ITAT, Raipur Bench, Raipur.
// True Copy // आदेशानुसार / BY ORDER,
धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, रायपुर / ITAT, Raipur.
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Date 1 Draft dictated on 16.01.2019 Sr.PS/PS 2 Draft placed before author 17.01.2019 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order
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