RAKHIMANI JENA,BHADRAK vs. ITO, WARD-2(1), 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.146/CTK/2016 (नििाारण वषा / Assessment Year :2010-2011) Smt. Rakhimani Jena, Vs. ITO, Ward-2(1), At/PO-Charampa, District Bhubaneswar Bhadrak, PIN-756101 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : ADOPJ 1643 H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee by : Shri P.C.Sethi, AR राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की तारीख / Date of Hearing : 29/11/2017 घोषणा की तारीख/Date of Pronouncement 30/11/2017 आदेश / O R D E R This is an appeal filed by the assessee against the order of the CIT(A)-2,Bhubaneswar, dated 15.01.2016. 2. Ground No.2 of the appeal of the assessee reads as under :- “That, learned CIT(A) without giving reasonable opportunity of being heard has passed the order which is contrary to the principles of natural justice and provisions of the Act and for which the said order is liable to be quashed.” 3. Brief facts of the case are that the CIT(A) has observed in his order that the assessee was given opportunity to substantiate his grounds of appeal on 17.09.2014, 17.10.2014, 24.07.2015, 22.09.2015 and 15.01.2016 at the address given in the Appeal Memo, but notices were returned unserved with the remarks of the postal authorities that the assessee left the premises. He further observed that attempts made to get the changed address, if any, were also fruitless. Therefore, he disposed of the appeal on the basis of materials available on record.

2 ITA No.146/CTK/2016 4. In the above background of the case, the AR of the assessee vehemently argued that as no notice of hearing was served on the assessee, the assessee was not aware of the date fixed for hearing by the CIT(A) and in absence of the same, the CIT(A) was not justified in dismissing the appeal of the assessee. He prayed that in the interest of justice, the matter be remanded to the file of CIT(A) for disposing of the appeal afresh after allowing opportunity of hearing to the assessee. 5. The ld. DR, on the other hand, relied on the order of CIT(A). 6. I find that it is an admitted fact that no notice of hearing was served on the assessee by the CIT(A). All notices sent for hearing to the address of the assessee were returned unserved by the postal authorities. The assessee claims that there is no change of address and address has been correctly provided to the CIT(A) in Form No.35. Therefore, the CIT(A) was not justified in disposing of the appeal of the assessee ex- parte on the ground that the notice of hearing was returned by the postal authorities with the remark that the assessee has left the premises. In the above background of the case, I am of the considered view that matter should be restored back to the file of CIT(A) for re-adjudicating the appeal of the assessee afresh after allowing reasonable and proper opportunity of hearing. I order accordingly. 7. The assessee is directed to appear before the CIT(A) on 11.12.2017 for fixing the date of hearing of the appeal. The assessee is further directed to render full cooperation to the CIT(A) in disposing of the appeal expeditiously and to file all details and evidence before him as and

3 ITA No.146/CTK/2016 when called upon to do so. With these directions, the appeal of the assessee is allowed for statistical purposes. 8. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 30/11/2017. Sd/- (N. S. SAINI) ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनांक Dated 30/11/2017 प्र.कु.मम/PKM, Senior Private Secretary आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 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