Vinod Sharma, Ranchi V. ITO,Ward-3(4), Chaibasa

ITA 103/RAN/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1697 (ITAT-RANCHI)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 05-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL
• Assessee Lawyers: P S PAUL
• Section: 201

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH , RANCHI , BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ./ ITA NO. 101 TO 103 / RAN /20 1 9 ( / ASSESSMENT YEAR : 20 1 0 - 2011 TO 2012 - 2013 ) VINOD SHARMA, C/O D.P.PAUL(FCA) 718/A, NABIN MITRA ROAD, NEAR SAMSUNG PLAZA, BURDWAN COMPOUND, LALPUR RANCHI VS. ITO, WARD - 3(4), CHAIBASA ./ ./ PAN/GIR NO. : A QUPS 1795 C ( / APPE LLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : SHRI P.S.PAUL , CA /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 ESE APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), RANCHI, ALL DATE D 14 .1 1 .2018 FOR THE ASSESSMENT YEAR S 2010 - 2011 TO 2012 - 2013 . 2 . LD. AR, AT THE OUTSET SUBMITTED THAT THE ASSESSEE COULD BE H EARD BY THE AUTHORITIES BELOW AS NO OPPORTUNITY OF HEARING HAS BEEN PROVIDED EITHER BY THE ASSESSING OFFICER OR BY THE CIT(A). THEREFORE, LD. AR PRAYED FOR AN OPPORTUNITY TO SUBSTANTIATE ITS CLAIM BEFORE THE AUTHORITIES BELOW. 3 . ON THE OTHER HAND, LD. DR RELIED ON THE ORDERS OF CIT(A) AND ASSESSING OFFICER. 4 . I HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL . I FIND THAT THE ITA NO. 101 - 103 / R AN /201 9 2 APPEAL OF THE ASSESSEE FILED BEFORE THE CIT(A) HAS BEEN DISMISSED EX PARTE BY THE CIT(A) FOR WANT OF PROSECUTION AS THERE WAS NON - ATTENDANCE ON THE PART THE ASSESSEE BEFORE THE FIRST APPELLATE AUTHORITY. LD. AR BEFORE THE BENCH SUBMITTED THAT THE ASSESSEE HAS FILED ITS WRITTEN SUBMISSION BEFORE THE CIT(A), WHIC H HAS NOT BEEN CONSIDERED BY THE CIT(A) AND PASSED THE ORDER EX - PARTE CRYPTIC ORDER WITHOUT ANY ADJUDICATION ON MERITS AND SUBMISSIONS . I FIND THAT THE CIT(A) HAS REPRODUCED FINDINGS OF THE AO AND SUBMISSIONS OF THE ASSESSEE, HOWEVER, THERE IS NO DISCUSSIO N ABOUT THE MERITS OF THE CASE. 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 BEFORE THE CIT(A ) . ACCORDINGLY, I RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF CIT(A) TO PASS A SPEAKING AND REASONED ORDER CONSIDERING THE FINDINGS OF AO AND THE SUBMISSIONS OF THE ASSESSEE , AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSE SSEE IS ALSO DIRECTED TO COOPERATE WITH THE CIT(A) IN EARLY DISPOSAL OF THE CASE. 5 . IN THE RESULT, ALL THE THREE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 24 / 05 / 201 9 . SD/ - ( CHANDRA MOHAN GA RG ) / JUDICIAL MEMBER / RANCHI ; DATED 24 / 05 /201 9 PRAKASH KUMAR MISHRA , S R.P.S. ITA NO. 101 - 103 / R AN /201 9 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, RANCHI 1. / THE APPELLANT - . VINOD SHARMA, C/O D.P.PAUL(FCA) 718/A, NABIN MITRA ROAD, NEAR SAMSUNG PLAZA, BURDWAN COMPOUND, LALPUR RANCHI 2. / THE RESPONDENT - ITO, WARD - 3(4), CHAIBASA 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, RANCHI 6. / GUARD FILE. //TRUE COPY//