Rakhimani Jena, Bhadrak v. ITO, Ward-2(1), Bhubaneswar

ITA 146/CTK/2016 | 2010-2011
Pronouncement Date: 30-11-2017 | Result: Allowed

Appeal Details

RSA Number 14622114 RSA 2016
Assessee PAN ADOPJ1643H
Bench Cuttack
Appeal Number ITA 146/CTK/2016
Duration Of Justice 1 year(s) 7 month(s) 7 day(s)
Appellant Rakhimani Jena, Bhadrak
Respondent ITO, Ward-2(1), Bhubaneswar
Appeal Type Income Tax Appeal
Pronouncement Date 30-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 30-11-2017
Date Of Final Hearing 27-06-2017
Next Hearing Date 27-06-2017
First Hearing Date 27-06-2017
Assessment Year 2010-2011
Appeal Filed On 22-04-2016
Judgment Text
. . IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH CUTTACK BEFORE SHRI N.S.SAINI ACCOUNTANT MEMBER ./ ITA NO. 146 / CTK /20 1 6 ( / ASSESSMENT YEAR : 20 10 - 20 1 1 ) SMT. RAKHIMANI JENA AT/PO - CHA RAMPA DISTRICT BHADRAK PIN - 756101 VS. ITO WARD - 2(1) BHUBANESWAR ./ ./ PAN/GIR NO. : A DOPJ 1643 H ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI P.C.SETHI AR /REVENU E BY : SHRI D.K.PRADHAN DR / DATE OF HEARING : 2 9 / 1 1 /201 7 / DATE OF PRONOUNCEMENT 30 / 11 /201 7 / O R D E R TH IS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - 2 BHUBANESWAR DATED 15.01.20 16 . 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 WHIC H 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. ITA NO. 146 /CTK/201 6 2 4. IN THE ABOVE BACKGROUND OF THE CASE THE AR OF THE ASSESSEE VEHEMENTLY ARGUED THAT AS NO NOTICE OF HEARING WAS SERV ED 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 AFR ESH 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 HEARI NG 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 DISPO SING 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 M ATTER 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 11.12.20 17 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 ITA NO. 146 /CTK/201 6 3 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 /201 7 . SD/ - (N. S. SAINI) / ACCOUNTANT MEMBER CUTTACK ; DATED 30 / 11 /201 7 . . / PKM SENIOR PRIVATE SECRETARY / COPY OF THE ORDER FORWARDED TO : / BY ORDER ( SENIOR PRIVATE SECRETARY ) / ITAT CUTTACK 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. ( ) / THE CIT(A) 4. / CIT 5. / DR ITAT CUTTACK 6. / GUARD FILE. //TRUE COPY//