SRI NAND KISHORE AGRWAL, SIMDEGA V. ITO WARD-2(5), GUMLA

ITA 120/RAN/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8338 (ITAT-RANCHI)
• Duration Of Justice: 2 year(s) 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 09-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI (VIRTUAL COURT) AT KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER I.T.A. NO.120/RAN/2018 ASSESSMENT YEAR: 2013-14 SRI NAND KISHORE AGARWAL....................APPELLANT MAIN ROAD, SIMDEGA, JHARKHAND-835207. [PAN : AATPA9386J] ITO, WARD-2(5), GUMLA......RESPONDENT APPEARANCES BY: NONE SHRI CHINMAYA ANURANGABAKAR, JCIT, SR. DR, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : DECEMBER 30, 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 14 , 2021 ORDER PER J. SUDHAKAR REDDY :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS), JHARKHAND (HEREINAFTER THE LD. CIT(A)) PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT). 2. NONE APPEARED ON BEHALF OF THIS ASSESSEE DESPITE ISSUANCE OF NOTICES HENCE, I DISPOSE OF THIS CASE EX PARTE QUA THE ASSESSEE AFTER HEARING THE LD. DR. 3. AFTER HEARING THE LD. DR, I NOTE THAT THE LD. CIT(A) HAS NOT GIVEN PROPER OPPORTUNITY TO THE ASSESSEE TO REPRESENT HIS CASE BEFORE HIM. THEREFORE, IN THE INTEREST OF NATURAL JUSTICE, I DEEM IT APPROPRIATE TO REMAND THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSEE SHALL APPEAR BEFORE THE LD. CIT(A) AND COOPERATE IN DISPOSE OFF THE APPEAL. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 14 TH JANUARY, 2021. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED :14.01.2021 RS 2 I.T.A. NO.120/RAN/2018 ASSESSMENT YEAR: 2013-14 SRI NAND KISHORE AGARWAL COPY OF THE ORDER FORWARDED TO: 1 . SRI NAND KISHORE AGARWAL 2. ITO, WARD-2(5), GUMLA 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER SR. P.S., ITAT, KOLKATA