Sarat Chandra Sahoo, Bhubaneswar v. ITO, Bhubaneswar

ITA 151/CTK/2011 | 2005-2006
Pronouncement Date: 29-07-2011

Appeal Details

RSA Number 15122114 RSA 2011
Assessee PAN AYGPS2612C
Bench Cuttack
Appeal Number ITA 151/CTK/2011
Duration Of Justice 4 month(s) 11 day(s)
Appellant Sarat Chandra Sahoo, Bhubaneswar
Respondent ITO, Bhubaneswar
Appeal Type Income Tax Appeal
Pronouncement Date 29-07-2011
Appeal Filed By Assessee
Bench Allotted DB
Tribunal Order Date 29-07-2011
Date Of Final Hearing 30-06-2011
Next Hearing Date 30-06-2011
Assessment Year 2005-2006
Appeal Filed On 18-03-2011
Judgment Text
IN THE INCME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE : HONBLE SHRI K.K.GUPTA ACCOUNTANT MEMBER AND HONBLE SHRI K.S.S.PRASAD RAO JUDICIAL MEMBER. ITA NO. 151/CTK/2011 (ASSESSMENT YEAR 2005 - 06) SARAT CHANDRA SAHOO PLOT NO.227/226 JEYDEV VIHAR BHUBNANESWAR 753 013 PAN: AYGPS 2612 C VERSUS INCOME - TAX O FFICER WARD 2(1) BHUBANESWAR. (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI B.K.MOHAPATRA AR FOR THE RESPONDENT SHRI S.C.MOHANTY DR ORDER SHRI K.S.S.PRASAD RAO JUDICIAL MEMBER : THIS APPEAL IS FILED BY THE ASSESSEE HAVING BEEN AGGRIEVED BY THE ORDER OF THE COMMISSIONER OF INCOME - TAX (APPEALS) DT.14.1.2011 FOR THE ASSESSMENT YEAR 2005 - 76 IN THE CASE OF THE ASSESSEE. 2. THE ASSESSEE HAS RAISED THE FOLLOWING ISSUES IN ITS GRO UNDS OF APPEAL. 1 . FOR THAT THE OBSERVATION OF THE LEARNED CIT(A) THAT NO ONE HAS APPEARED TO REPRESENT THE CASE IS NOT CORRECT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE. 2. FOR THAT THE LEARNED CIT(A) BEF ORE DISMISSING THE APPEAL IN LIM INE FOR THE ALLEGED WANT OF PROSECUTION SHOULD HAVE CONSIDER THE FOLLOWING FACTS. (A) APPELLANT HAD FILED ELABORATIVE EXPLANATION CAPITAL ACCOUNT AND CONFIRMATION LETTERS BEFORE THE CIT(A) - II BHUBANESWAR ON 07.01.2010 AND THE HEARING WAS COMPLETED. (B) AGAIN AS PER NOTICE UNDER SECTION 250 THE APPEAL WAS POSTED FOR HEARING ON 13.01.2011 AT 1.00 P.M. AND THE APPELLANT WAS INFORMED THAT THIS WOULD BE FINAL HEARING OF THE APPEAL PROCEEDING. THE CHARTERED ACCOUNTANT OF THE APPELLANT HAS PERSONALLY APPEARED BEFORE THE CIT(A) FROM I .30P.M. TO 2.30P.M. ON THAT DAY AND THE APPEAL WAS DISCUSSED AND HEARD. 3 . FOR THAT DISMISSING THE APPEAL VIRTUALLY AMOUNTS TO DENIAL OF NATURAL JUSTICE TO THE APPELLANT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE. ITA NO.151/CTK/2011 2 3. BOTH THE PARTIES WERE HEARD REGARDING THE ISSUES RAISED IN THE RESPECTIVE APPEALS AND THEIR LEGAL IMPLICATIONS. 4. DURING THE COURSE OF HEARING THE LEARNED AR OF THE ASSESSEE HAS VEHEMENTLY ARGUED CONTENDING INTER ALIA THAT THE LEARNED CIT(A) HAS NOT AFFORDED REASO NABLE AND PROPER OPPORTUNITY TO THE ASSESSEE AS CAN BE SEEN FROM THE IMPUGNED ORDER THAT THE NOTICE OF HEARING ON 13.1.2011 STATED TO HAVE BEEN ISSUED BY THE LEARNED CIT(A) HAS NOT SHOWN TO HAVE BEEN SERVED TO THE ASSESSEE. FOR ALL THE EARLIER PROCEEDINGS THE ASSESSEE WAS APPEARING AND PRAYING FOR TIME FOR COGENT REASONS AND THAT WAS GRANTED BY THE LEARNED CIT(A). SINCE THE LEARNED CIT(A) IS NOT ABLE TO SHOW THAT THE NOTICE FOR HEARING ON 13.1.2011 WAS NOT S ERVED TO THE ASSESSEE PERSONALLY BUT AT THE SAME TIME THEY HAVE TAKEN IT AS SERVED AND PROCEEDED TO DECIDE THE APPEAL IN THE ABSENCE OF THE ASSESSEE. THEREFORE THE LEARNED AR OF THE ASSESSEE ARGUED THAT THE ORDER OF THE LEARNED CIT(A) IS NOT SUSTAINABLE FOR LEGAL SCRUTINY. 5. ON CAREFUL ANALYSIS OF THE IMPUGNED ORDER IT IS FOUND THAT FOR ALL THE HEARING BEFORE THE LEARNED CIT(A) EXCEPT FOR 13.1.2011 THE ASSESSEE APPEARED AND SOUGHT FOR TIME AND IT WAS GRANTED BY THE LEARNED CIT(A) . T HOUGH IT WAS MENTIONED THAT NOTICE FOR 13.11.2011 WAS ISSUED TO THE AS SESSEE THERE IS NO MENTION OF ANYTHING THAT THE SAID NOTICE WAS SERVED ON THE ASSESSEE. UNDER THESE CIRCUMSTANCES THE ACTION OF THE LEARNED CIT(A) IN PROCEEDING TO DECIDE THE APPEAL IN ABSENCE OF THE ASSESSEE WAS NOT JUSTIFIED AS IT IS IN VIOLATION OF PR INCIPLES OF NATURAL JUSTICE. THEREFORE WE SET ASIDE THE IMPUGNED ORDER OF THE LEARNED CIT(A) AND RESTORE THE MATTER TO HIS FILE FOR HEARING OF THE APPEAL AFRESH OF COURSE CONSIDERED DISPOSAL STRICTLY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE. THE ASSESS EE IS ALSO HEREBY DIRECTED TO COOPERATE WITH THE LEARNED CIT(A) FOR EARLY DISPOSAL OF THE APPEAL. ITA NO.151/CTK/2011 3 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN OPEN COURT ON DT. 29.07.2011 SD/ - SD/ - (K.K.GUPTA) A CCOUNTANT MEMBER (K.S.S.PRASAD RAO) JUDICIAL MEMBER DATE: H.K.PADHEE SENIOR PRIVATE SECRETARY. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT: SARAT CHANDRA SAHOO PLOT NO.22 7/226 JEYDEV VIHAR BHUBNANESWAR 753 013. 2. THE RESPONDENT: INCOME - TAX OFFICER WARD 2(1) BHUBANESWAR. 3. THE CIT 4. THE CIT(A) 5. THE DR CUTTACK 6. GUARD FILE (IN DUPLICATE) TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY.