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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: ARUN KHODPIA & ARUN KHODPIA & ARUN KHODPIA
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Keonjhar Keonjhar Infrastructure Infrastructure Vs. DCIT, Circle DCIT, Circle-1(1), Cuttack Development Co. Ltd., 68/5C, Development Co. Ltd., 68/5C, Ballygunge Place, Ground Floor, Ballygunge Place, Ground Floor, Kolkata PAN/GIR No. No.AADCK 1061 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri L.D.Sahu, AR , AR Revenue by : Shri M.K.Goutam, CIT ( CIT (DR) Date of Hearing : 25 /3/ 20 / 2022 Date of Pronouncement : 30 / /3/2022 O R D E R Per C.M.Garg g, JM
This is an appeal filed by the assessee against the or This is an appeal filed by the assessee against the or This is an appeal filed by the assessee against the order of the CIT(A), Cuttack dated 3.3.2010 CIT(A), Cuttack dated 3.3.2010 for the assessment year for the assessment year 2016-17.
The sole grievance of the assessee raised in the grounds of appeal The sole grievance of the assessee raised in the grounds of appeal The sole grievance of the assessee raised in the grounds of appeal that the ld CIT(A) has passed the order exparte without giving an that the ld CIT(A) has passed the order exparte without giving an that the ld CIT(A) has passed the order exparte without giving an opportunity to the assessee. opportunity to the assessee.
We have heard the rival submissions and perused the record of the We have heard the rival submissions and perused the record of the We have heard the rival submissions and perused the record of the case. On perusal of i case. On perusal of impugned order, we find that the ld CIT(A) has fixed mpugned order, we find that the ld CIT(A) has fixed
P a g e 1 | 3 the appeal on several occasions i.e. on 10.2.2020, 19.2.2010, 26.2.2020 and 2.3.2020 and as the assessee did not put appearance, he passed the order exparte without considering the appeal on merits. Ld A.R. of the assessee prayed that if one opportunity is given, he will co-operate with the ld CIT(A) for disposal of the appeal, therefore, the matter may be restored to the file of the ld CIT(A), to which, ld CIT DR did not have any serious objection.
We observe that the provisions of section 250(6) provides that the appellate order of Commissioner (A) are to state the points arising in the appeal, the decision of the authority thereon and the reasons for such decision. The underlying rationale of the provision is that such orders are subject to further appeal to the Tribunal. Speaking order would obviously enable a party to know precise points decided in his favour or against him. In the instant case, vide the impugned order, the Commissioner (Appeals) has dismissed the appeal without considering the facts and grounds raised by the assessee without considering the issue on merits.
In view of above, we set aside the order of the ld CIT(A) and restore the issue to his file for consideration afresh. The assessee is also directed to co-operate with the ld CIT(A) for disposal of appeal without taking any adjournment. Needless to say that the assessee shall be given due opportunity of hearing.
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In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 30 /3/2022.
Sd/- sd/- (Arun Khodpia) (Chandra Mohan Garg) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 30 /03/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Keonjhar Infrastructure Development Co. Ltd., 68/5C, Ballygunge Place, Ground Floor, Kolkata 2. The Respondent. DCIT, Circle-1(1), Cuttack 3. The CIT(A)-,Cuttack 4. Pr.CIT-, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order
Sr.Pvt.secretary ITAT, Cuttack
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