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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. 362/CTK/2015 Assessment Year : 2009-2010
AEs Orissa Distribution Pvt Vs. ACIT, Circle 2(1), Ltd., HIG-4, BDA Colony, Bhubaneswar. Jayadev Vihar, Bhubaneswar. PAN/GIR No.AACCA 6658 H (Appellant) .. ( Respondent)
Assessee by : Shri B.K.Mohapatra, AR Revenue by : Shri D.K.Pradhan, DR
Date of Hearing : 08/08/ 2017 Date of Pronouncement : /08/ 2017
O R D E R Per N.S.Saini, AM This is an appeal filed by the assessee against the order of the
CIT(A)- 1, Bhubaneswar dated 28.5.2015 for the assessment year 2009-
2010.
In Ground No.2 of the appeal, the grievance of the assessee is that
the CIT(A) has dismissed the appeal exparte for non-prosecution.
At the outset, ld A.R. of the assessee submitted that CIT(A)
dismissed the assessee's appeal ex parte, for non-prosecution qua the
assessee, without assigning any reason. According to him, the order
passed by the CIT(A) being a non-speaking order, cannot stand in the eye
of law. He prayed that the order of CIT(A) may be set aside with a
2 ITA No . 362/CT K/ 2015 Asse ssment Year : 20 09- 201 0
direction to him to decide the grounds of appeal taken before him, on
merit by passing a reasoned order, after hearing the assessee.
Ld D.R. supported the order of the CIT(A).
After considering the rival submissions and perusing the order of
the CIT(A), we find that the CIT(A) in his order has observed that there
was no compliance by the assessee although various opportunities were
given to the assessee to appear before him on 24.11.2014, 15.12.2014,
24.12.2014, 12.2.2015, 30.3.2015, 22.4.2015 and 25.5.2015 and hence,
he has dismissed the appeal of the assessee following the decision of the
Delhi in the case of CIT vs. Multiplan India (P)Ltd., 38 ITD 320 and other
judicial pronouncements. We find force in the contention of the learned
counsel for the assessee that the CIT(A) has simply dismissed the appeal
for non-prosecution qua the assessee, without assigning any reason. The
order of the learned CIT(A) being a non-speaking order, the same is set
aside and the matter is restored back to his file with the direction to pass
a reasoned order in accordance with law, after affording reasonable
opportunity of being heard to the assessee.
Since we have remitted the matter to the file of the CIT (A) for deciding afresh, other grounds raised in the appeal on merits of the case are infructuous.
3 ITA No . 362/CT K/ 2015 Asse ssment Year : 20 09- 201 0
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 09 /08/2017. Sd/- sd/- (Pavan Kumar Gadale) (N.S Saini) JUDICIALMEMBER ACCOUNTANT MEMBER Cuttack; Dated 09 /08/2017 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : AEs Orissa Distribution Pvt Ltd., HIG-4, BDA Colony, Jayadev Vihar, Bhubaneswar 2. The Respondent. ACIT, Circle 2(1), Bhubaneswar. 3. The CIT(A)-1, Bhubaneswar 4. Pr.CIT-1, Bhubaneswar 5. DR, ITAT, Cuttack BY ORDER, 6. Guard file. //True Copy// SR.PRIVATE SECRETARY ITAT, Cuttack