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Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK
Before: S/SHRI N.S SAINI & PAVAN KUMAR GADALE
IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK
BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER
ITA No.196/CTK/2016 Assessment Year :2012-2013
Orissa Forestry Sector Vs. ACIT (TDS)-1, Bhubaneswar Development Project, SFTRI Campus, Ghatikia, Bhubaneswar PAN/GIR No. AAAAO 0926 C (Appellant) .. ( Respondent)
Assessee by : Shri B.K.Mohapatra,, AR Revenue by : Shri D.K.Pradhan, DR
Date of Hearing : 28 /08/ 2017 Date of Pronouncement : 28 /08/ 2017 O R D E R Per N.S.Saini, AM This is an appeal filed by the assessee against the order of CIT(A)-3,
Bhubaneswar, dated 15.1.2016, for the assessment year 2012-2013.
The assessee has raised the following grounds of appeal:
“1. That the order dated 15.01.2016 passed by the learned Commissioner of Income Tax (Appeals)-3, Bhubaneswar) [CIT(Appeals)] in partly allowing the appeal is against principles of natural justice, contrary to facts, arbitrary and erroneous and bad in law.
That the Learned CIT (Appeals) has misconstrued/mis-appreciated the facts and his confirming the demand of Rs. 1,20,920/- by holding that the same is on account of short deduction and short payment of tax is contrary to facts, arbitrary, unjustified, erroneous and bad both in the eye of law and on facts.
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That on the facts and in the circumstances of the case, the Learned CIT (Appeals) ought to have held that there is no short deduction/ short payment of tax and accordingly confirming the demand of Rs. 1,20,920/- is arbitrary, unjustified, erroneous and bad both in the eye of law and on facts.
That the order dated dt. 17.10.2012 u/s.200 A of the Act being erroneous and bad in law, the Learned CIT(Appeals) in partly allowing the appeal is arbitrary, erroneous and bad both in the eye of law and on facts.
That the assessee denies its liability for the levy of interest and the said interest charged is incorrect, erroneous and bad in law, the Learned CIT(Appeals) has erred in sustaining the same.
That the appellant craves leave to add to, supplement, modify the grounds herein above before or at the hearing of the appeal.”
At the time of hearing, ld Authorised Representative of the assessee
submitted that the appeal of the assessee was dismissed by the CIT(A) as
the assessee failed to put in appearance on the dates fixed for hearing. He
prayed that in the interest of justice, one more opportunity should be
granted to the assessee to present its case before the CIT(A). He submitted
that he personally undertakes to appear before the CIT(A) and produce all
details and documents as and when called upon to do so.
Ld Departmental Representative vehemently opposed the submission
of ld Authorised Representative of the assessee.
After considering the rival submissions and perusing the material on
record, we find that the CIT(A) has observed in his order that the appeal
was fixed for hearing on 26.4.2014, 13.1.2015, 16.9.2015, 16.11.2015,
22.2.2015 & 15.1.2016 and none appeared on behalf of the assessee
except filing a written submission and, therefore, the appeal was dismsised
exparte considering the materials available on record.
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We find that the CIT(A) has mentioned in the order that the appeal
was fixed on six occasions when the assessee failed to appear before him
and he passed the exparte order dismissing the appeal of the assessee.
Before us, ld A.R. undertakes that he will appear before the CIT(A) on the
date of hearing and fully co-operate with the CIT(A) in disposing the appeal
expeditiously. Therefore, we are of the considered view that in the interest
of justice, no harm will be caused to the revenue if one more opportunity
is granted to the assessee to present its case before the CIT(A). Therefore,
we set aside the order of the CIT(A) and restore the appeal to his file for
fresh adjudication after affording reasonable opportunity of hearing to the
assessee. The assessee is directed to file all the details and documents
before the CIT(A) on which it wishes to rely upon as and when called upon
to do so.
In the result, the appeal filed by the assessee is allowed for statistical
purposes.
Order pronounced in the open court on /08/2017 in the presence of parties.
Sd/- sd/- (Pavan Kumar Gadale) (N.S Saini) JUDICIAL MEMBER ACCOUNTANT MEMBER
Cuttack; Dated /08/2017 B.K.Parida, SPS
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Copy of the Order forwarded to : 1. The Appellant : Orissa Forestry Sector Development Project, SFTRI Campus, Ghatikia, Bhubaneswar 2. The respondent : ACIT (TDS)-1, Bhubaneswar 3. The CIT(A)-3, Bhubaneswar. 4. Pr.CIT,-3, Bhubaneswar. 5. DR, ITAT, Cuttack BY ORDER, 6. Guard file. //True Copy// SR.PRIVATE SECRETARY ITAT, Cuttack