SRI JAYASISH ROY,BHUBANESWAR vs. ITO, WARD-2(2), BHUBANESWAR

These are appeals filed by the assessee against the orders of CIT(A)-

2, Bhubaneswar, dated 18.11.2016 and 22.11.2016, for the assessment

year 2010-2011.

grounds:

‘1. That the CIT(A) has committed serious error by not deleting the addition of Rs.7,34,000 made by the AO which is contrary to the fact and circumstances of the case for which the same is liable to be deleted.

2 ITA Nos. 87 & 88/CT K/ 2017 Asse ssment Year :20 10- 201 1 2. That the CIT(A) has committed a serious error in confirming the addition made by the AO on the ground that no cash flow statement has been submitted to him during the appellate proceedings which is liable to be deleted.” 3. In ITA No.88/CTK/2017, the assessee has taken the following

grounds:

‘1. That the CIT(A) has committed serious error in confirming the penalty of Rs.2,26,972/- which is liable to be deleted. 2. That the CIT(A) has committed a serious error in not quashing the penalty order which was passed without approval of the Joint Commissioner of Income Tax for which the same is liable to be quashed.” 4. At the outset, ld A.R. of the assessee submitted that the assessee

failed to put in appearance before the CIT(A) on the dates of hearing fixed

on 11.7.2016, 20.8.2016 and 5.9.2016, therefore, the CIT(A) dismissed

the appeal of the assessee. Hence, he prayed that one more opportunity

should be granted to the assessee to present its case before the CIT(A). He

submitted that the assessee has a good case and the assessee failed to put

in appearance before the CIT(A) on account of illness of the assessee. He

submitted that he undertakes before this Bench to appear before the CIT(A)

as and when called upon to do so.

hearing by the CIT(A) and hence, the CIT(A) disposed of the appeal against

the assessee. The explanation of the assessee is that on account of illness,

the assessee was unable to appear on the dates fixed for hearing by the

CIT(A). In this background of the case, I am of the considered view that

3 ITA Nos. 87 & 88/CT K/ 2017 Asse ssment Year :20 10- 201 1 no loss will be caused to the revenue if the matter is set aside to the CIT(A)

for adjudicating the same afresh after allowing reasonable and proper

opportunity of hearing to the assessee. The assessee is directed to appear

suo-moto before the CIT(A0 for fixing the date of hearing. He is further

directed to file all documents and evidences on which it wishes to rely upon

before the CIT(A) so that the appeal can be disposed of expeditiously. The

CIT(A) is also directed to dispose of the appeal at the earliest possible time.

With these directions, the appeals of the assessee are remitted to the file

of the CIT(A).

statistical purposes.

Order pronounced in the open court on 31/05/2017 in the presence of parties. Sd/- (N.S Saini) ACCOUNTANT MEMBER Cuttack; Dated 31 /05/2017 B.K.Parida, SPS Copy of the Order forwarded to : 1. The appellant: Sri Jayasish Roy, Plot No. 464, Saheed Nagar, Bhubaneswar. 2. The Respondent. ITO, Ward 2(2), Bhubaneswar 3. The CIT(A)-2, Bhubaneswar 4. Pr.CIT-2 Bhubaneswar BY ORDER, 5. DR, ITAT, Cuttack 6. Guard file. SR.PRIVATE SECRETARY //True Copy// ITAT, Cuttack