Nitin Kumar Ritolia, Dhanbad V. ITO WD-2(1), Dhanbad

ITA 101/RAN/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8849 (ITAT-RANCHI)
• Duration Of Justice: 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 22-05-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL
• Assessee Lawyers: K N PRASAD
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH (SMC) , RANCHI [BEFORE HONBLE S H RI J. SUDHAKAR REDDY ] I.T.A. NO. 101/RAN/2017 ASSESSMENT YEAR : 2006 - 07 NITIN KUMAR RITOLIA ............................. .......... ................... .................... ...................... APPELLANT SAHERPUR, SINDRI, NORTH MARKET ROAD, DHANBAD 828 112 [PAN : AHGPR 3437 B ] INCOME TAX OFFICER ................... ......... ........................ RESPONDENT WARD II (1), DHANBAD. APPEARANCES BY: SHRI K.N. PRASAD , ADVOCATE APPEARING ON BEHALF OF THE A SSESSEE. SHRI P.K. MONDAL, JR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 22 , 2018 DATE OF PRONOUNCING THE ORDER : FEBRUARY 28 , 2018 ORDER PER J. SUDHAKAR REDDY, AM THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF CIT (APPEALS) DHANBAD DATED 07.04.2017 FOR THE ASSESSMENT YEAR 20 06 - 07 . 2 . AFTER HEARING RIVAL CONTENTIONS, I FIND THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FROM APPEARING EITHER BEFORE THE ASSESSING OFFICER OR BEFORE THE LD. CIT( A). BOTH OF THEM HAVE PASSED EX - PARTE ORDERS. 3. ON CAREFUL CONSIDERATION OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE SUBMISSION OF BOTH THE PARTIES, I DEEM IT FIT TO SET ASIDE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW , ON THE GROUND OF NATURAL JUSTICE. 2 I.T.A. NO. 101/RAN/2017 A.Y. 2006 - 07 NITIN KUMAR RITOLIA 4 . THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE ASSESSING OFFICER EITHER BY HIMSELF OR THROUGH COUNSEL WITHIN ONE MONTH OF THE RECEIPT OF THIS ORDER , TAKE NOTICE AND THEREAFTER COOPERATE AND DISPOSAL OF THIS CASE. 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH FEBRUARY, 2018 . SD/ - ( J. SUDHAKAR REDDY ) ACCOUNTANT MEMBER DATED: 28 /02 /201 8 BISWAJIT , SR. PS COPY OF ORDER FORWARDED TO: 1 . NITIN KUMAR RITOLIA, SAHERPUR, SINDRI, DHANBAD 828 112. 2 . ITO, WARD II(1), DHANBAD. 3 . THE CIT(A) 4 . THE CIT 5 . DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, RANCHI