SANJIB KUMAR MOHANTY,BHUBANESWAR vs. DCIT, CIRCLE-2(1), 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.71/CTK/2018 (�नधा�रण वष� / Assessment Year :2014-2015) Sri Sanjib Kumar Mohanty, Vs. DCIT, Circle-2(1), Plot No.1038/2679, Prakruti Bhubaneswar Vihar, Baramunda, Bhubaneswar-751003 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AGGPM 6814 N (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 24.11.2017 passed in I.T.Appeal No.0248/16-17 for the assessment year 2014-2015. 2. None appeared on behalf of the assessee when the case was called for hearing, neither any adjournment petition has been filed by the assessee. Therefore, 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. For that order dated 24.11.2017 as passed by the Ld. Commissioner of Income Tax (Appeals)-I, Bhubaneswar is far from just and legal on the facts and in the circumstances on the case. 2. For that Ld. Commissioner of Income Tax (Appeals)-I, Bhubaneswar is not justified to dismiss the appeal of the

2 ITA No.71/CTK/2018 assesses without providing proper opportunity of hearing to the assessee on the facts and in the circumstances of the case. 3. For that addition of Sundry Creditors of Rs.1,08,32,690/- confirmed by the Ld. Commissioner of Income Tax (Appeals)-I, Bhubaneswar u/s-68 of the Income Tax Act, 1961 is illegal and unjustified on the facts and in the circumstances of the case. 4. Brief facts of the case are that the assessee is a civil contractors

and filed the return of income electronically on 18.12.2014 for the

A.Y.2014-2015 declaring total income of Rs.18,22,720/-. 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.1,26,55,410/- and passed order

u/s.143(3) of the Act, dated 30.03.2016 making addition u/s.68 of the Act.

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

complied the statutory notice, therefore, the CIT(A) after considering the

findings of the AO, and the addition made u/s.68 of the Act by the AO and

dismissed the appeal of the assessee.

appeal before the Tribunal.

has not complied the hearing notice and again praying for opportunity

without explaining the reasonable cause.

3 ITA No.71/CTK/2018 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 18.10.2017,30.10.2017 & 13.11.2017. 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 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 payment receipt of cost as evidence before the CIT(A).

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.

4 ITA No.71/CTK/2018 10. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 21/08/2018. Sd/- Sd/- (N.S.SAINI) (PAVAN KUMAR GADALE) लेखा सद�य / ACCOUNTANT MEMBER �या�यक सद�य / JUDICIAL MEMBER कटक Cuttack; �दनांक Dated 21/08/2018 �.कु.�म/PKM, Senior Private Secretary आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant- 1. Sri Sanjib Kumar Mohanty, Plot No.1038/2679, Prakruti Vihar, Baramunda, Bhubaneswar-751003 ��यथ� / The Respondent- 2. DCIT, Circle-2(1), 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