GUDDU PRADHAN, MUZAFFARPUR V. ITO, WARD-1(1), MUZAFFARPUR

ITA 150/PAT/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6135 (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: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 20-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYA BISWAS
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA , . . , BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI L.P.SAHU, AM ./ ITA NO. 150 / PAT /20 1 9 ( / ASSESSMENT YEAR :20 1 3 - 20 1 4 ) GUDDU PRADHAN, S/O - SHRI AMARNATH GUPTA, GROUND FLOOR, RATWARA SUSTA, MUZAFFARPUR - 843115 VS. ITO, WARD - 1(1), MUZAFFARPUR ./ PAN NO. : A PTPP 2051 E ( / 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 APPE AL IS FILED BY THE ASSESSEE ASSAILING THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), MUZAFFARPUR , DATED 04.02.2019 FOR THE ASSESSMENT YEAR 20 1 3 - 201 4 . 2. AS PER THE OFFICE NOTE, THERE IS A DELAY OF 23 DAYS IN FILING THE PRESENT APPEAL. THE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION OF DELAY. WE HAVE GONE THROUGH THE APPLICATION OF THE ASSESSEE AND FOUND THAT THERE IS SUFFICIENT CAUSE FOR DELAY IN FILING THE PRESENT APPEAL BY THE ASSESSEE. LD. DR HAS NO OBJECTION FOR CONDONATION OF DELAY. ACCORDING LY, WE CONDONE THE DELAY AND APPEAL IS HEARD FINALLY. ITA NO . 150 / PAT /201 9 2 3 . 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 L D.DR AND THE MATERIAL EVIDENCE AVAILABLE ON RECORD. 4 . ON CAREFUL CONSIDERATION OF THE SUBMISSIONS OF LD. DR AND PERUSING THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL ALONG WITH THE ORDERS OF BOTH THE AUTHORITIES BELOW, AT THE OUTSET, WE F IND THAT THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER EX - PARTE. EVEN ON PERUSAL OF THE ASSESSMENT ORDER, WE FIND THAT THE ASSESSING OFFICER HAS PASSED THE ASSESSMENT ORDER U/S.144 OF THE ACT. FROM THE ABOVE IT IS CLEAR, THAT THE ASSESSEE DID NOT APPEAR BE FORE BOTH THE AUTHORITIES BELOW TO SUBSTANTIATE ITS CLAIM. 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 THE ASSESSEE TO REPRESEN T ITS CASE BEFORE THE AO. ACCORDINGLY, WE RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF AO TO PASS A SPEAKING AND REASONED ORDER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE, AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSE E IS ALSO DIRECTED TO COOPERATE WITH THE AO POSITIVELY FOR EARLY DISPOSAL OF THE CASE. 5 . 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.G ARG ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER /PATNA ; DATED 19 / 09 /201 9 PRAKASH KUMAR MISHRA, SR.PS(ON TOUR) ITA NO . 150 / PAT /201 9 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR 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//