Raj Kumar Gupta (HUF), Ranchi V. ITO,Ward-2(3), Ranchi

ITA 112/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6524 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 06-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, E-COURT AT KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER) I.T.A. NO. 112/RAN/2019 ASSESSMENT YEAR: 2015-16 RAJ KUMAR GUPTA (HUF)....................................................................................................APPELLANT [PAN: AAJHR 2944 B] VS. ITO, WARD-2(3), RANCHI..........................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SH. N.S. KALKHO, JCIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 2 ND , 2020 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 16 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), RANCHI [HEREINAFTER CIT(A) FOR SHORT] DATED 17.12.2018 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT) FOR AY 2015-16. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS NO APPLICATION FOR ADJOURNMENT EITHER. WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. HE HAS NOT DISPOSED OFF THE APPEAL ON MERITS. SUCH DISMISSAL FOR NON-PROSECUTION IS NOT PERMISSIBLE IN LAW. 3. THE LD. DR SUBMITTED THAT THE ISSUE MAY BE RESTORED TO THE FILE OF THE LD. CIT(A) AS THERE WAS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. 4. UNDER THESE CIRCUMSTANCES WE SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 2 I.T.A. NO. 112/RAN/2019 ASSESSMENT YEAR: 2015-16 RAJ KUMAR GUPTA (HUF). 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 16 TH SEPTEMBER, 2020. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 16.09.2020 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. RAJ KUMAR GUPTA (HUF), C/O D.P. PAUL (FCA), 718/A NABIN MITRA ROAD, NEAR SAMSUNG PLAZA, BURDWAN COMPOUND, LALPUR, RANCHI-834 001. 2. ITO, WARD-2(3), RANCHI. 3. CIT(A)-RANCHI. 4. CIT- 5. CIT(DR), RANCHI BENCH, RANCHI. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY ITAT, KOLKATA BENCHES