SMT. BANITA MAJHI,BHUBANESWAR vs. ITO, WARD-4(2), BHUBANESWAR

आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER आयकर अपीऱ सं./ITA No.425/CTK/2017 (नििाारण वषा / Assessment Year :2013-2014) Smt. Banita Majhi, Vs. ITO, Ward-4(2) IV/24, Central Revenue Colony, Bhubaneswar Rajaswa Vihar, Bhubaneswar 751007 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AGOPM 2517 N (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee by : Shri P.R.Mohanty, AR राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की तारीख / Date of Hearing : 28/12/2017 घोषणा की तारीख/Date of Pronouncement 28/12/2017 आदेश / O R D E R This is an appeal filed by the assessee against the order of the CIT(A)-2, Bhubaneswar, dated 28.7.2017. 2. The assessee has raised the following grounds :- 1. For that, the order of the forum below is arbitrary, illegal, unjustified and erroneous and has been passed on improper application of mind, being devoid of merit as such deserves to be quashed in limine. 2. For that, the addition of Rs 15,945/- to the total income by disallowance of expenditure claimed towards "Staff Welfare" on pretext of further verification deserves to be deleted on the ground that the expenditure having intrinsic and inseggregable nexus with the work undertaken being solely for the business has to be allowed being unwarranted as per the statutory provisions and there can't be any lump sum adhoc estimated disallowances without bringing any cogent evidences on record. 3. For that, the addition of Rs 26,983/- to the total income by disallowance of expenditure claimed towards "Travelling expenses" on pretext of further verification deserves to be deleted on the ground that the expenditure having intrinsic and inseggregable nexus with the work undertaken being solely for the business has to be allowed being unwarranted as per the statutory provisions and there can't be any lump sum adhoc estimated disallowances without bringing any cogent evidences on record.

2 ITA No.425/CTK/2017

3 ITA No.425/CTK/2017 Promotion Expenses" on pretext of further verification deserves to be deleted on the ground that the expenditure having intrinsic and inseggregable nexus with the work undertaken being solely for the business has to be allowed . 12. For that, the appellant craves leave to add/alter/amend further grounds, if any, at the time of hearing of appeal. 3. I have perused the order of CIT(A). I find that the CIT(A) has observed that he had fixed the appeal for hearing on 09.06.2017 & 24.07.2017 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) after observing as under :- “3. During the course of appeal proceedings, the following notices u/s.250 of the I.T.Act. 1961 have been issued. The status of compliance is as below Sl.No. Date of Notice Date of hearing Remarks 1. 02.06.2017 09.06.2017 No compliance 2. 12.07.2017 24.07.2017 No compliance 4. As it can be seen from the above, the appellant has not complied with any of the notices. On last date of hearing i.e. on 24.07.2017, neither the appellant nor her representative has appeared. No request for adjournment has been made. It is therefore held that the appellant is not interested in pursuing the appeal. Therefore, all grounds of appeal are dismissed. 4. I 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 my 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. I, therefore, set aside the order of the CIT(A) and remand the

4 ITA No.425/CTK/2017 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. It is made clear that if the assessee does not cooperate with the CIT(A) in the set aside proceedings before him, the CIT(A) shall be at liberty to pass any order as he may deem fit in the matter. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this /12/2017.

(N. S. SAINI) ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनांक Dated /12/2017 प्र.कु.मम/PKM, Senior Private Secretary आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : 1. Appellant- प्रत्यथी / The Respondent- 2. ITO, Ward-4(2), Bhubaneswar 3. आयकर आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. निभागीय प्रनतनिनर्, आयकर अपीलीय अनर्करण, कटक / DR, ITAT, Cuttack 5. गार्ड फाईऱ / Guard file. 6. आदेशािुसार/ BY ORDER, सत्यापपत प्रतत //True Copy// (Senior Private Secretary) आयकर अपीऱीय अधिकरण, कटक / ITAT, Cuttack