Ratikanta Kanungo Bhubaneswar v. Dcit Bhubaneswar

In The Income Tax Appellate Tribunal Cuttack Bench Cuttack Before Shri N S Saini Am Shri Pav An Kumar Gadale Jm Ita No 28 Ctk 20 1 5 Assessment Year 2010 2011 Shri Ratikanta Kanungo Plot No 1806 Chintamaniswa R Bhubaneswar Odisha Vs Dcit Circle 2 2 Bhubaneswar Pan Gir No A Gqpk 8502 P Appellant Respondent Assessee By Shri P R Mohanty Ar Revenue By Shri S K Bandyopadhyay Dr Date Of Hearing 1 3 12 201 7 Date Of Pronouncement 14 12 201 7 O R D E R Per Shri N S Saini A M Th Is Is An Appeal Filed By The Assessee Against The Order Of The Cit A Berha Mpur Camp Bhubaneswar Dated 24 10 2014 2 The First Grievance As Projected In Ground No 2 Of The Appeal Of The Assessee Is That The Cit A Has Not Allowed Reasonable Opportunity Of Hearing To The Assessee Before Dismissing The Appeal Of The Assessee 3 From Perusal Of The Order Of The Cit A It Is Borne Out That The Date Of Hearing Of The Appeal Was Fixed On 12 09 2014 And 21 10 2014 The Assessee Failed To Comply With The Above Notices Of Cit A Therefore The Cit A Confirmed The Order Of The Ao On The Basis Of The Materials Available On Record 4 Before Us The Ar Of The Assessee Has Filed An Undertaking To The Effect That One More Opportunity Should Be Granted To The Assessee To Present Its Appeal Before The Cit A And That He Shall Comply All The Ita No 28 Ctk 201 5 2 Requirements Of The Cit A And Will Duly Appear Before The Cit A On The Date Of Hearing To Be Fixed By Him It Is Submitted That The Notice Of Hearing Before The Cit A Could Not Be Complied With Due To Carelessness And Fault Of The Advocate 5 Ld D R On The Other Hand Vehemently Opposed The Submissions Of The Ar Of The Assessee And Submitted That No Second Innings Should Be Allowed To The Assessee For Being Defined In Not Complied With The Notice Of The Cit A He Submitted That The Assessee Is A H Abitual Defaulter As Will Be Observed That The Assessment Order Was Also Passed By The Ao On 07 12 2012 U S 144 Of The Act Ex Parte 6 We Have Heard Rival Submissions Perused The Orders Of The Lower Authorities And Materials Available On Record It Is N Ot In Dispute That The Assessee Failed To Put An Appearance Before The Cit A On The Date Fixed Of Hearing Of The Appeal Of The Assessee The Assessee Has Admitted This In His Letter Filed Before Us During The Course Of Hearing On 13 12 2017 It Is Also Ev Ident From Record That The Assessee Did Not File The Details Called For By The Ao During The Course Of Assessment Proceedings And Hence The Order Came To Be Passed U S 144 Of The Act By The Ao Keeping In View The Above Back Ground Of The Case And Also T He Prayer Of The Assessee That In The Interest Of Rendering Substantial Justice One More Opportunity Should Be Granted To The Assessee We Are Of The Considered View That No Loss Will Be Caused To The Revenue If One More Opportunity Is Allowed To The Asse Ssee To Present Its Appeal Before The Cit A But Keeping In View The Conduct Of The Assessee Before The Assessing Officer Ita No 28 Ctk 201 5 3 As Well As The Cit A We Direct The Assessee To Deposit Rs 11000 Rupees Eleven Thousand Only By Way Of Cost To The Department Within 15 Days From The Date Of This Order 7 With The Above Direction Appeal Of The Assessee Is Restored Back To The File Of Cit A To Dispose O F F The Appeal Of The Assessee After Allowing Reasonable And Proper Opportunity Of Hearing To The Assessee It Is Made Clear That The Cit A Shall Be At Liberty To Pass Any Order As He May Deem Fit In The Matter In Case The Assessee Fails To Cooperate With Him On The Dates Of Hearing Fixed By Him 8 In The Result Appeal Of The Assessee Is Allowed For Statistica L Purposes Order Pronounced In The Open Court On 14 1 2 201 7 Sd Pavan Kumar Gadale Sd N S Saini Judicial Member Accountant Member Cuttack Dated 14 12 201 7 Pkm Senior Private Secretary Copy Of The Order Forwarded To By Order Senior Private Secretary Itat Cuttack 1 Shri Ratikanta Kanungo Plot No 1806 Chintamaniswar Bhubaneswar Odisha 2 The Respondent Dcit Circle 2 2 Bhubaneswar 3 The Cit A 4 Cit 5 Dr Itat Cuttack 6 Guard File True Copy