MANOJ KUMAR YADAV, MUZAFFARPUR V. ACIT, CIRCLE-1, MUZAFFARPUR

ITA 131/PAT/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0065 (ITAT-PATNA)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 16-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYA BISWAS
• Section: 201; 13; 20

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA , . . , BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI L.P.SAHU, AM ./ ITA NO. 13 1 / PAT /20 1 9 ( / ASSESSMENT YEAR :20 1 5 - 20 1 6 ) MANOJ KUMAR YADAV,VILL - SUBHASH NAGAR, MUZAFFARPUR VS. AC IT, CIRCLE - 1, MUZAFFARPUR . ./ PAN NO. : ABCPY4113B ( / APPELLANT ) .. ( / RESPONDENT ) /ASS ESSEE BY : NONE /REVENUE BY : SHRI SUPRIYA BISWAS , JCIT - DR / DATE OF HEARING : 18 /0 9 /2019 / DATE OF PRONOUNCEMENT : 19 /0 9 /2019 / O R D E R PER BENCH : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), MUZAFFARPUR , DATED 04 . 0 2 .201 9 FOR THE ASSESSMENT YEAR 20 1 5 - 201 6 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THE CASE WAS CALLED FOR SECOND ROUND OF HEARING. THEREFORE, WE PROCEEDED TO DISPOSE OFF THE A PPEAL OF THE ASSESSEE AFTER CONSIDERING THE SUBMISSIONS OF LD.DR AND THE MATERIAL EVIDENCE AVAILABLE ON RECORD. 3 . WE HAVE HEARD THE SUBMISSIONS OF LD. DR AND PERU SED THE ENTIRE MATERIAL PLACED ON RECORD. A T THE OUTSET, W E FIND THAT THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER EX - PARTE. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND FAIR - PLAY, THERE WILL BE NO PREJUDICE TO THE REVENUE IF ONE MORE OPPORTUNITY BE GRANTED TO ITA NO . 1 3 1 / PAT /201 9 2 THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE CIT(A). ACCORDINGLY, WE 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 ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE CIT(A) POSITIVELY FOR EARLY DISPOSAL OF THE CASE. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 19 /09 / 201 9 . SD/ - ( C.M.GARG ) SD/ - ( L.P.SAHU ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /PATNA ; DATED 19 / 09 /201 9 S.SINHA(PS) / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( PRIVATE SECRETARY ) ITAT PATNA BENCH, PATNA 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, PATNA 6. / GUARD FILE. //TRUE COPY//