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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM
Per Shri N.S.Saini, AM: The assessee has filed an appeal against the order of CIT(A), Cuttack, dated 30.11.2015 for the assessment year 2008-2009. 2. In ground Nos. 3&4 of the appeal the grievance of the assessee that the CIT(A) was not justified in dismissing the appeal of the assessee without considering the ground submitted before him and, therefore, the order of CIT(A) was liable to be set aside.
We have perused the orders of CIT(A). We find that the CIT(A) has observed that he had fixed the appeal for hearing on 17.06.2015, 14.07.2015, 28.10.2015, 13.11.2015 & 27.11.2015 and none of the date the assessee put in an appearance before him or submitted any written arguments in support of his grounds of appeal and, therefore, he confirmed the order of the CIT(A).
2
We find that in the order of CIT(A) though the CIT(A) has mentioned the dates for hearing of the appeal but he has not stated whether the notice of hearing issued by him to the assessee was served on the assessee. In our considered view without brining any such material on record, the CIT(A) was not justified in dismissing the appeal of the assessee on the ground that the assessee failed to put in an appearance before him. We, therefore, set aside the order of the CIT(A) and remand the matter back to his file for adjudication of the appeal of the assessee afresh after allowing reasonable and proper opportunity of hearing to the assessee.
In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 28/12/2017. (PAVAN KUMAR GADALE) (N. S. SAINI) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनांक Dated 28/12/2017 प्र.कु.मि/PKM, Senior Private Secretary आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant- M/s Dushasan Sahoo, Station Road, Barbil, Keonjhar-758035 2. प्रत्यथी / The Respondent- DCIT, Circle-1(1), Sambalpur आयकर आयुक्त(अपील) / The CIT(A), 3. आयकर आयुक्त / CIT 4. आदेशािुसार/ BY ORDER, 5. निभागीय प्रनतनिनर्, आयकर अपीलीय अनर्करण, कटक / DR, ITAT, Cuttack गार्ड फाईऱ / Guard file.
(Senior Private सत्यापपत प्रतत //// Secretary) आयकर अपीऱीय अधिकरण, कटक / ITAT, Cuttack