Appeal details
Counselvise Citation
[2019] 117 COUNSELVISE.COM (IT) 9703 (ITAT-RANCHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 9 month(s) 5 day(s)
Appellant
Respondent
Appeal Type
Income Tax (Transfer Pricing) Appeal
Pronouncement Date
05-04-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Assessment Year
misc
Appeal Filed On
30-06-2017
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 133 /RAN/201 7: ASSESSMENT YEAR : 1987 - 88 ITA NO.134 /RAN/2017: ASSESSMENT YEAR: 1988 - 89 ITA NO.135 /RAN/2017: ASSESSMENT YEAR: 1989 - 90 ITA NO.136 /RAN/2017: ASSESSMENT YEAR: 1990 - 91 ITA NO.137 /RAN/2017: ASSESSMENT YEAR: 1991 - 92 ITA NO.138 /RAN/2017: ASSESSMENT YEAR: 1992 - 93 ITA NO.139 /RAN/2017: ASSESSMENT YEAR: 1991 - 92 ITA NO.14 0 /RAN/2017: ASSESSMENT YEAR: 1992 - 93 ITA NO.141 /RAN/2017: ASSESSMENT YEAR: 1990 - 91 MD SAYEED, BEHIND MADHUBAN MARKET, MAIN ROAD, RANCHI. VS. ACIT, CENTRAL CIRCLE, MAHABIR TOWER, MAIN ROAD, RANCHI PAN/GIR NO. AJQPS 9270 H (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY: SHRI M.K.CHOUDHARY , ADV REVENUE BY : SHRI K.E.SUNIL BAHU, CIT (DR) DATE OF HEARING : 31 /05 / 201 8 DATE OF PRONOUNCEMENT : 31 /05/ 2018 O R D E R PER N.S.SAINI, AM THESE ARE APPEALS FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDER S OF THE CIT(A) , RANCHI ALL DATED 28.4 .2017 . 2 2. AT THE OUTSET, LD A.R. OF THE ASSESSEE REFERRED TO THE CIT(A)S ORDERS AND SUBMITTED THAT THE CIT(A) HAD FIXED THE APPEALS FOR HEARING ON 29.11.2016, 18.4.2017 AND 27.4.2017. THE ASSESSEE HAD FILED TIME PETITIONS TO ALLOW MORE TIME TO PRESENT ITS CASE. HOWEVER, THE CIT(A) DISMISSED THE APPEALS OF THE ASSESSEE EXPARTE WITHOUT CONSIDERING THE MERITS OF THE CASE AND PRAYED THAT ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO PRESENT HI S CASE BEFORE THE CIT(A). 4. LD D.R. VEHEMENTLY OPPOSED TO THE GRANTING OF ANOTHER OPPORTUNITY TO THE ASSESSEE BEFORE THE CIT(A) AND SUBMITTED THAT SUFFICIENT OPPORTUNITIES HAVE BEEN ALLOWED BY THE CIT(A). 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERUSING THE MATERIALS AVAILABLE ON RECORD, WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEALS OF THE ASSESSEE EXAPARTE AS THE ASSESSEE FAILED TO APPEAR BEFORE HIM. WE ALSO FIND THAT THE CIT(A) HAS NOT CONSIDER ED THE ISSUE ON MERITS. BEFORE US, LD A.R. HAS REQUESTED TO ALLOW ONE MORE OPPORTUNITY TO PRESENT ITS CASE BEFORE THE CIT(A). IN VIEW OF ABOVE AND IN ORDER TO RENDER SUBSTANTIAL JUSTICE TO THE ASSESSES, ALL MATERIALS FACTS ARE REQUIRED TO BE BROUGHT ON RECORD TO ADJUDICATE THE ISSUE. FOR DOING SO, AN OPPORTUNITY HAS TO BE ALLOWED TO THE ASSESSEE. WE , THEREFORE, SET ASIDE THE ORDERS OF LD CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF THE LD CI T(A) TO RE - ADJUDICATE THE ISSUES AFRESH AFTER ALLOWING REA SONABLE AND PROPER OPPORTUNITY OF HEARING TO BOTH THE PARTIES. 3 6. IN THE RESULT, THE APPEAL S FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 31 /05 /201 8 SD/ - SD/ - (PAVAN KUMAR GADALE) (N.S SAINI) JUDICIAL MEMBER A CCOUNTANT MEMBER RANCHI; DATED 31 /05 /201 8 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PS, ITAT, CAMP AT RANCHI 1. THE APPELLANT : MD SAYEED, BEHIND MADHUBAN MARKET, MAIN ROAD, RANCHI 2. THE RESPONDENT: ACIT, CENTRAL CIRCLE, MAHABIR TOWER, MAIN ROAD, RANCHI 3. THE CIT(A), RANCHI 4. PR. CIT , RANCHI 5. DR, ITAT, RANCHI 6. GUARD FILE. //TRUE COPY//
