RAMESH CHANDRA TIBREWAL,ANGUL vs. ITO, ANGUL WARD, ANGUL

आयकर अपील�य अ�धकरण, कटक �यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.128/CTK/2018 (�नधा�रण वष� / Assessment Year :2014-2015) Ramesh Chandra Tibrewal, Vs. The Income Tax Officer, AT:Boinda, PO:Kishoreganj Angul Ward, Angul, Odisha Dist: Angul, Odisha-759127 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AANPT 1412 E (अपीलाथ� /Appellant) (��यथ� / Respondent) .. �नधा�रती क� ओर से /Assessee by : Shri P.R.Mohanty, AR राज�व क� ओर से /Revenue by : Shri Subhendu Dutta, DR सुनवाई क� तार�ख / Date of Hearing : 29/08/2018 घोषणा क� तार�ख/Date of Pronouncement 29/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, JM: This is an appeal filed by the assessee against the order of CIT(A)- 2, Bhubaneswar, dated 25.12.2017 passed in I.T.Appeal No.0201/2016- 17 for the assessment year 2014-2015. 2. The assessee has raised the following grounds of appeal :- 1. That the Ld. CIT (Appeals) has erred in law by dismissing the appeal ex-party without providing adequate opportunity and presuming the assessee is not interested in the appeal violates the principle of natural justice. Hence the order passed by the Ld. CIT appeal needs to be annulled. 2. That the Ld. CIT (Appeals) has erred in law and on facts in confirming the disallowances of RS. 10,82,835/- in an ex- party order even without examining the merits of the case is not sustainable in the eye of law and hence the order of the Ld. CIT appeal needs to be annulled. 3. That based on the facts and circumstances of the case, the ld. CIT appeal has erred in confirming the addition made by AO simply because of non submission of related papers is not sustainable in the eye of law and hence the claim of the assessee as exempted long term capital gain u/s 10(38)

2 ITA No.128/CTK/2018 amounting to Rs.10,82,835/-from sale of equity shares needs to be allowed in full. 4. For that the Ld. CIT appeal has grossly erred in confirming the disallowance or Rs.1,10,316/- made by AO alleging excess evaporation loss claimed by the assessee is not correct on the facts and circumstances of the case and hence the claim of the assessee needs to be allowed in full. 5. That the order of the Ld. CIT(A) being not based on the facts of the case of the appellant and being contrary to law, should hence be quashed and the appellant be given such relief or reliefs as prayed for. 6. That the appellant craves leave to amend, alter, modify, substitute, add to, abridge and/or rescind any or all of the above grounds.

business of retail outlet of IOCL and filed the return of income

electronically on 13.03.2015 for the A.Y.2014-2015 declaring total income

of Rs.10,92,140/-. The return of income was processed u/s.143(1) of the

Act. Subsequently the case was selected under scrutiny under CASS and

notices u/s.143(2) & 142(1) of the Act were issued. In compliance of the

same, ld. AR appeared before the AO and case was discussed.

Thereafter the AO completed the assessment assessing total income at

Rs.23,13,800/- and passed order u/s.143(3), dated 28.12.2016 making

various disallowances.

before the CIT(A). In the appellate proceedings none appeared on behalf

of the assessee and, therefore, the CIT(A) after considering the findings

of the AO, dismissed the appeal of the assessee.

appeal before the Tribunal.

3 ITA No.128/CTK/2018 6. Before us, at the time of hearing ld. AR of the assessee submitted

that the order passed by the CIT(A) is an ex-parte order and, therefore

prayed for opportunity to represent the case before the AO. 7. Contra, ld.DR vehemently objected to the submissions of the

assessee and prayed that the assessee has not complied the hearing notice and again praying for opportunity without explaining the reasonable

cause. 8. We have heard rival submissions and perused the materials

available on record. We found that the ld. CIT(A) has referred to the

hearing dates posted on 22.08.2017, 12.12.2017 & 21.12.2017. Prima

facie it shows that the assessee has not made a vigilant attempt to appear

before the appellate authorities. Therefore, we considering the apparent

facts and also the conduct of the assessee in non-compliance with the

date of hearing and keeping in view the above back ground of the case

and also the prayer of the assessee, in the interest of rendering

substantial justice, one more opportunity should be granted to the

assessee, we are 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

appeal before the AO. But, keeping in view the conduct of the assessee before the CIT(A), we direct the assessee to deposit Rs.5000/-(Rupees

Five Thousand Only) by way of cost to the department within a period of

one month from the date of this order and the assessee shall produce a copy of receipt of payment of cost as evidence before the AO.

4 ITA No.128/CTK/2018 9. Further ld.AR has filed some documents in the course of hearing proceedings for the first time and these documents were not available to the Assessing Authority, therefore, in the interest of substantial justice, we remit the entire disputed issue to the file of AO to consider afresh after verifying the above documents. Ld.AR further undertook that he will submit the documents before the AO positively and will not take any adjournment before the AO. We order accordingly. 10. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 29/08/2018. Sd/- Sd/- (N.S.SAINI) (PAVAN KUMAR GADALE) लेखा सद�य / ACCOUNTANT MEMBER �या�यक सद�य / JUDICIAL MEMBER कटक Cuttack; �दनांक Dated 29/08/2018 �.कु.�म/PKM, Senior Private Secretary आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant- 1. Ramesh Chandra Tibrewal, AT:Boinda, PO:Kishoreganj Dist: Angul, Odisha-759127 ��यथ� / The Respondent- 2. The Income Tax Officer, Angul Ward, Angul, Odisha आयकर आयु�त(अपील) / The CIT(A), 3. आयकर आयु�त / CIT 4. आदेशानुसार/ BY ORDER, �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कटक / DR, ITAT, Cuttack 5. गाड� फाईल / Guard file. 6. (Senior Private Secretary) स�या�पत ��त //True Copy// आयकर अपील�य अ�धकरण, कटक / ITAT, Cuttack