SUBHASHREE SUNDARAY,BHUBANESWAR vs. ITO, WARD-1(2), BHUBANESWAR

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.137/CTK/2018 (�नधा�रण वष� / Assessment Year :2010-2011) Subhashree Sundaray, Vs. ITO, Ward-1(2), Bhubaneswar Plot No.271(P), Bapuji Nagar, Janpath, Bhubaneswar-751009 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : CNBPS 2330 D (अपीलाथ� /Appellant) (��यथ� / Respondent) .. �नधा�रती क� ओर से /Assessee by : None राज�व क� ओर से /Revenue by : Shri Subhendu Dutta, DR सुनवाई क� तार�ख / Date of Hearing : 20/08/2018 घोषणा क� तार�ख/Date of Pronouncement 21/08/2018 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 01.12.2017 passed in I.T.Appeal No.0028/16-17 for the assessment year 2010-2011. 2. None appeared on behalf of the assessee when the case was called for hearing, however, an adjournment petition has been filed by the assessee and sought time to file paper book, which, in our opinion, is not a plausible one and the same is rejected. Accordingly, the bench decided to dispose off the appeal of the assessee after considering the material facts available on record and the submissions of ld. DR. 3. The assessee has raised the following grounds of appeal :- 1. That, the learned CIT(A) has committed error in not affording reasonable opportunity to the appellant as per the direction of Hon'ble ITAT contrary to the principles of natural justice and has passed the order in haste in gross violation to the provisions of the Act and therefore the learned CIT(A) be

2 ITA No.137/CTK/2018 directed to afford another opportunity to produce the evidences. 2. That, the learned CIT(A) has committed error by requesting to submit paper book containing credit worthiness and genuineness of the marriage gifts received by the appellant which is contrary to the circumstances of the case as it is difficult to obtain written evidences from the donee for which the same is to be considered in the light of the prevailing customs and practices. 3. That, the learned CIT(A) has committed error by not affording a final opportunity before passing the order as the concerned A.R. could not appear before the learned CIT(A) due to ill health and the appellant came to know about the facts only after receiving the order from the learned CIT(A) for which the appellant prays for another opportunity to produce the documents of evidences. 4. That, the learned CIT(A) has committed serious error in confirming the addition of Rs.18,98,800/- as unexplained money which is gift received by the appellant at the time of marriage and for which same is liable to be quashed and/or annulled. 4. Brief facts of the case are that the assessee is individual and filed

the return of income on 30.08.2010 for the A.Y.2010-2011 declaring total

income of Rs.1,90,500/-. 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.43,39,300/- and agricultural income of Rs.2,45,000/-

5,00,35,040/- and passed order u/s.143(3)/144 of the Act, dated

18.01.2013 making disallowance u/s.69A & 69 of the Act.

before the CIT(A). In the appellate proceedings, the assessee has not

3 ITA No.137/CTK/2018 complied the statutory notice, therefore, the CIT(A) after considering the

findings of the AO, dismissed the appeal of the assessee.

without explaining the reasonable cause. 8. We have heard submissions of ld. DR and perused the materials

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

hearing dates posted on 05.06.2017, 21.06.2017, 24.08.2017,

15.09.2017, 18.09.2017 & 26.09.2017. 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 and 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 CIT(A). But,

keeping in view the conduct of the assessee before the CIT(A), we direct the assessee to deposit Rs.10000/-(Rupees Ten 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 CIT(A).

4 ITA No.137/CTK/2018 9. With the above direction, appeal of the assessee is restored back to the file of CIT(A) to dispose off the appeal of the assessee after allowing reasonable and proper opportunity of hearing to the assessee. It is made clear that the CIT(A) shall be at liberty to pass any order as he may deem fit in the matter, if the assessee fails to cooperate with him on the dates of hearing fixed by him. We order accordingly. 10. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 23/08/2018. Sd/- Sd/- (N.S.SAINI) (PAVAN KUMAR GADALE) लेखा सद�य / ACCOUNTANT MEMBER �या�यक सद�य / JUDICIAL MEMBER कटक Cuttack; �दनांक Dated 23/08/2018 �.कु.�म/PKM, Senior Private Secretary आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant- 1. Subhashree Sundaray, Plot No.271(P), Bapuji Nagar, Janpath, Bhubaneswar-751009 ��यथ� / The Respondent- 2. ITO, Ward-1(2), Bhubaneswar 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