Sri Saheb Singh, Jamshedpur V. ITO WARD-3(3), Jamshedpur

ITA 103/RAN/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8843 (ITAT-RANCHI)
• Duration Of Justice: 8 month(s) 29 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: 2009-2010
• Appeal Filed On: 29-05-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH (SMC) , RANCHI [BEFORE HONBLE S H RI J. SUDHAKAR REDDY ] I.T.A. NO. 103/RAN/2017 ASSESSMENT YEAR : 2009 - 10 SHRI SAHEB SINGH ............................. .......... ................... .................... ........................... APPELLANT 9, CITY MARKET SAKCHI, JAMSHEDPUR 831 001. [PAN : ADKPS 2855 E ] INCOME TAX OFFICER ................... ......... ........................ RESPONDENT WARD 3(3 ), JAMSHEDPUR APPEARANCES BY: SHRI DEVESH PODDAR , 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 27 , 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) JAMSHEDPUR DATED 18.07 .2016 FOR THE ASSESSMENT YEAR 2009 - 10 . 2. THE LD. CIT(A) IN THIS CASE HAS NOT DISPOSED OFF THE APPEAL ON MERITS. HE DISMISSED THE APPEAL FOR NON - PROSECUTION. THIS IS BAD IN LAW. 3 . HENCE, I RESTORE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION ON MERIT IN ACCORDANCE WITH LAW. THE LAW REQUIRED ORDERS TO BE PASSED ON MERIT BY THE APPELLATE AUTHORITY. 2 I.T.A. NO. 103/RAN/2017 A.Y. 2009 - 10 SAHEB SINGH 4 . 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 . SHRI SAHEB SINGH, 9, CITY MARKET SAKCHI, JAMSHEDPUR 831 001. 2 . ITO, WARD 3(3), JAMSHEDPUR . 3 . THE CIT(A) 4 . THE CIT 5 . DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, RANCHI