DILEEP KUMAR, MUZAFFARPUR V. ITO, WARD-1(1), Muzaffarpur

ITA 148/PAT/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0063 (ITAT-PATNA)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 20-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYA BISWAS
• Section: 201; 48; 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. 1 48 / PAT /20 1 9 ( / ASSESSMENT YEAR :20 1 5 - 20 1 6 ) DILEEP KUMAR,S/O LATE LAL BABU PRASAD. MUZAFFARPUR - 842001. VS. IT O , WARD1(1), MUZAFFARPUR ./ PAN NO. : AEVPK8337H ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE 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 AGA INST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), MUZZAFARPUR , DATED 19. 03.201 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 APPEAL 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 48 / PAT /201 9 2 THE ASSESSEE TO REPRESENT ITS CASE B EFORE 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 AS SESSEE. 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/ - ( L.P.SAHU ) SD/ - ( C.M.GARG ) / ACCOUNTANT MEMBER / JUDICIAL 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//