M/s. S.K. Tekriwal, Kolkata V. ACIT, Central Circle - 2, , Ranchi

ITA 05/RAN/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1692 (ITAT-RANCHI)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 10-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL
• Section: 201

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH , RANCHI , BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ./ ITA NO. 0 5 / RAN /20 1 9 ( / ASSE SSMENT YEAR : 20 1 3 - 2014 ) M/S S.K. T EKRIWAL, 4, BALLAB DAS STREET, 3 RD FLOOR, ROOM NO.334A, KOLKATA - 700007 VS. ACIT, CENTRAL CIRCLE - 2, RANCHI ./ ./ PAN/GIR NO. : A ARFS 0465 J ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : NONE /REVENUE BY : SHRI P.K.MONDAL , DR / DATE OF HEARING : 2 4 / 0 5 /201 9 / DATE OF PRONOUNCEMENT 24 / 0 5 /201 9 / O R D E R TH IS APPEAL HA S BEEN FILED BY THE ASSESSEE AGAIN ST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), RANCHI , DATE D 19.11.2018 FOR THE ASSESSMENT YEAR 2013 - 2014 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE, EVEN THE CASE WAS CALLED FOR SECOND ROUND HEARING, NEITHER ANY ADJOURNMENT PETITION IS FILED BY TH E ASSESSEE, THEREFORE, I PROCEEDED TO DISPOSE OFF THE CASE AFTER CONSIDERING THE SUBMISSIONS OF THE LD. DR AND MATERIAL AVAILABLE ON RECORD. 3 . L D. DR RELIED ON THE ORDERS OF CIT(A) AND ASSESSING OFFICER AND SUBMITTED THAT THE ASSESSEE DELIBERATE NOT APPEA RED BEFORE THE CIT(A), THEREFORE, APPEAL OF THE ASSESSEE DESERVES TO BE DISMISSED. ITA NO. 0 5 / R AN /201 9 2 4 . I HAVE HEARD THE SUBMISSIONS OF LD. DR AND PERUSED THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL . I FIND THAT THE APPEAL OF THE ASSESSEE FILED BEFORE THE CIT (A) HAS BEEN DISMISSED EX PARTE BY THE CIT(A). CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND FAIR - PLAY, THERE WILL BE NO LOSS TO THE REVENUE IF ONE MORE OPPORTUNITY BE GRANTED TO THE ASSESSEE TO REPRESENT ITS CASE B EFORE THE CIT(A) . ACCORDINGLY, I RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION OF THE APPEAL OF THE ASSESSEE, AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WI TH THE AO IN EARLY DISPOSAL OF THE CASE. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 24 / 05 / 201 9 . SD/ - ( CHANDRA MOHAN GARG ) / JUDICIAL MEMBER / RANCHI ; DATED 24 / 05 /201 9 PRAKASH KUMAR MISHRA , S R.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, RANCHI 1. / THE APPELLANT - . M/S S.K. T EKRIWAL, 4, BALLAB DAS STREET, 3 RD FLOOR, ROOM NO.334A, KOLKATA - 700007 2. / THE RESPONDENT - ACIT, CENTRAL CIRCLE - 2, RANCHI 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, RANCHI 6. / GUARD FILE. //TRUE COPY//