Dhruv Prasad Murarka, Patna V. DCIT, Circle-4, Patna

ITA 11/PAT/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6210 (ITAT-PATNA)
• Duration Of Justice: 2 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 17-01-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: A K RASGORI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA VIRTUAL COURTAT KOLKATA BEFORE SHRI S.S. GODARA, JM & DR. A. L. SAINI, AM ITA NO.11/PAT/2018 ASSESSMENT YEAR:2012-13 DHRUV PRASAD MURARKA D-402/403, KAUSHALYA ESTATE, BANDAR BAGICHA PATNA 800001, BIHAR. / V/S . DCIT, CIRCLE-4, PATNA PAN NO.AFXPM4220J /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI A.K. RASGORI, ADVOCATE /BY RESPONDENT SHRI AJAY KUMAR, ADDL.CIT, SR. DR /DATE OF HEARING 14-09-2020 /DATE OF PRONOUNCEMENT 14-09-2020 /O R D E R PER BENCH(ORAL): THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS), PATNAS ORDER DATED 22.11.2017 PASSED IN CASE NO.CIT(A), PATNA-2/10382/2015-16 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; (IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. LEARNED COUNSEL REPRESENTING ASSESSEE HAS PINPOINTED AT THE OUTSET THAT THE CIT(A)S ORDER UNDER CHALLENGE; AFFIRMING THE ASSESSING OFFICERS ACTION ADDING DEEMED REVENUE AMOUNT OF RS.3,04,839/-, HAS BEEN PASSED EX PARTE WITHOUT EVEN INDICATING AS TO ITA NO.11/PAT/2018 DHRUV PRASAD MURARKA PAGE 2 WHETHER THIS TAXPAYER HAD BEEN ACTUALLY SERVED RELEVANT HEARING NOTICE OR NOT. THIS CLINCHING ASPECT HAS GONE UNREBUTTED FROM THE REVENUE SIDE. FACED WITH THIS FACTUAL POSITION, WE DEEM IT APPROPRIATE TO RESTORE THE ASSESSEES INSTANT GRIEVANCE BACK TO THE CIT(A) FOR HIS APPROPRIATE ADJUDICATION AFRESH ON MERITS KEEPING IN VIEW THE STATUTORY REQUIREMENT U/S 250(6) OF THE ACT. ORDERED ACCORDINGLY. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED AT THE TIME OF HEARING IN OPEN COURT ON 14/09/2020. SD/- SD/- (A. L. SAINI) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER KOLKATA; DATE: 14/09/2020 RS / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT- DHRUV PRASAD MURARKA 2. /RESPONDENT- DCIT, CIRCLE-4, PATNA 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, 6. [ / GUARD FILE. //TRUE COPY// BY ORDER/ , SR. PRIVATE SECRETARY, ITAT, KOLKATA.