Laxmi Devi, Jamshedpur V. ITO WD-2(2), Jamshedpur

ITA 111/RAN/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9695 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 9 month(s) 28 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 07-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL

Judgement Text

1 ITA NO. 111 /RAN/ 20 1 7 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI N.S.SAINI , ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE , JUDICIAL MEMBER ITA NO. 111 /RAN/201 7 A.Y. : 2013 - 2014 LAXMI DEVI C/O: CA NAWAL KISHORE MAHATO, FLAT NO.401, 4 TH FLOOR, K.C.AP ARTMENT, 137 AMBAGAN ROAD, SAKCHI, JAMSHEDPUR - 831001 V S ITO WARD - 2(2), JAMSHEDPUR P AN NO. : A FXPD 0435 L (APPELLANT ) . RESPONDENT ASSESSEE BY : NONE REVENUE BY :SHRI P.K.MONDAL , JCIT DATE OF HEARING : 2 9 . 05 .201 8 DATE OF PRONOUNCEMENT : 30 . 05 .201 8 O R D E R PER PAVAN KUMAR GADALE, JM : TH IS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT ( A ) , JA M SHEDPUR , DATED 24.04.2017 FOR THE ASSESSMENT YEAR 2013 - 14 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE MATTER WAS CALLED FOR HEARING, NEITHER ANY ADJOURNMENT APPLICATION HAS BEEN FIELD BY THE ASSESSEE. THEREFORE, THE BENCH DECIDED TO DISPOSE OFF THE APPEAL AFTER CONSIDERING THE MATERIAL AVAILABLE ON RECORD AND THE SUBMISSIONS OF LD. DR. 3. AT THE OUTSET, ON PERUSAL OF THE ORDER OF CIT(A), WE FIND THAT BEFORE THE CIT(A) THE ASSESSEE HAS CHALLENGED THE ORDER PASSED BY THE AO 2 ITA NO. 111 /RAN/ 20 1 7 U/S.144/147 OF THE ACT, DATED 23.12.2016 AND THE CIT(A) HAS PASSED EX - PARTE ORDER AS NONE APPEARED ON BEHALF OF THE ASS ESSEE. CONSIDERING THE FACTS OF THE CASE AND IN THE INTEREST OF SUBSTANTIAL JUSTICE, WE PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE CIT(A), WHO SHALL VERIFY AND EXAMINE THE CLAIM OF THE ASSESSEE AND PASS ORDER AFTER PROVID ING ADEQUATE OPPORTUNITY TO THE ASSESSEE AND THE ASSESSEE SHALL POSITIVELY COOPERATE IN SUBMITTING THE INFORMATION BEFORE THE CIT(A). THUS, WE ALLOW THE APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30 / 05 /201 8 SD/ - SD/ - ( N.S.SAINI ) ( PAVAN KUMAR GADALE ) AC COUNTANT MEMBER JUDICIAL MEMBER RANCHI, DATED 30 / 05 /201 8 PRAKASH KUMAR MISHRA , SR. PS COPY OF THE ORDER FORWARDED TO : BY ORDER, //TRUE COPY// SR.PS, ITAT, RANCHI 1. THE APPELLANT LAXMI D EVI C/O: CA NAWAL KISHORE MAHATO, FLAT NO.401, 4 TH FLOOR, K.C.APARTMENT, 137 AMBAGAN ROAD, SAKCHI, JAMSHEDPUR - 831001 2. THE RESPONDENT ITO WARD - 2(2), JAMSHEDPUR 3. THE CIT(A) CONCERNED 4. CIT , CONCERNED 5. DR, ITAT, RANCHI 6. GUARD FILE.