Sri Mirza Seraj Baig, Jamshedpur V. DCIT,Circle-1, Jamshedpur

ITA 153/RAN/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3683 (ITAT-RANCHI)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 02-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL
• Assessee Lawyers: NILANJAN CHATTERJEE; ROHIT RANJAN SINHA
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH , RANCHI , . . , BEFORE SHRI CHANDRA MOHAN GARG, J M AND SHRI L.P. SAHU, AM ./ ITA NO. 153 / RAN /20 1 9 ( / ASSESSMENT YEAR : 20 09 - 20 1 0 ) SRI MIRZA SERAJ BAIG, H.NO.08, ROAD NO.03, AZAD NAGAR, MANGO, JAMSHEDPUR - 831012 VS. DCIT, CIRCLE - 1, JAMSHEDPUR ./ ./ PAN/GIR NO. : A JVPB 3773 B ( / APPE LLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : SHRI NILANJAN CHATTERJEE, ADV & SHRI ROHIT RANJAN SINHA, ADV /REVENUE BY : SHRI P.K.MONDAL , ADDL. CIT ( DR ) / DATE OF HEARING : 26 /0 8 /2019 / DATE OF PRONOUNCEMENT : 27 /0 8 /2019 / O R D E R TH IS APPEAL HA S BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), JAMSHEDPUR , DATE D 01.06.2018 FOR THE ASSESSMENT YEAR 20 09 - 20 1 0 . 2. AS PER THE OFFICE NO TE, THERE IS A DELAY OF 242 DAYS IN FILING THE PRESENT APPEAL BY THE ASSESSEE. THE ASSESSEE HAS FILED AN AFFIDAVIT EXPLAINING THE DELAY IN FILING THE APPEAL. LD. DR HAS NO OBJECTION TO CONDONE THE DELAY. WE HAVE GONE THROUGH THE AFFIDAVIT FILED BY THE ASSE SSEE AND FOUND THAT THERE IS A SUFFICIENT CAUSE FOR DELAY IN FILING THE APPEAL. HENCE, WE CONDONE THE DELAY AND APPEAL IS HEARD ON MERITS. ITA NO. 153 / R AN /201 9 2 3 . LD. AR, AT THE OUTSET , SUBMITTED THAT THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND OF NON - AP PEARANCE. THEREFORE, LD. AR PRAYED FOR AN OPPORTUNITY TO SUBSTANTIATE ITS CLAIM BEFORE THE CIT(A). 4 . ON THE OTHER HAND, LD. DR RELIED ON THE ORDERS OF THE AUTHORITIES BELOW. 5 . WE HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND CAREFULLY PERUSED THE MATERIAL PLACED ON RECORD . WE FIND THAT THE APPEAL OF THE ASSESSEE FILED BEFORE THE CIT(A) HAS BEEN DISMISSED EX PARTE BY THE CIT(A) FOR WANT OF PROSECUTION AS THERE WAS NON - ATTENDANCE ON THE PART THE ASSESSEE BEFORE THE FIRST APPELLATE AUTHORITY. CONS IDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND FAIR - PLAY, THERE WILL BE NO LOSS TO THE REVENUE IF ONE MORE OPPORTUNITY BE GRANTED TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE CIT(A). ACCORDINGLY, WE RESTORE THE APPEA L 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 REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE CIT(A) IN EARLY DISPOSAL OF THE CASE. 6 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 27 / 08 / 201 9 . S D/ - ( C.M.GARG ) SD/ - ( L.P.SAHU ) / JUDICIAL MEMBE R / ACCOUNTANT MEMBER RANCHI ; DATED 27 / 08 /201 9 PRAKASH KUMAR MISHRA , S R.P.S. ITA NO. 153 / R AN /201 9 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, RANCHI 1. / THE APPELLANT - . SRI MIRZA SERAJ BAIG, H.NO.08, ROAD NO.03, A ZAD NAGAR, MANGO, JAMSHEDPUR - 831012 2. / THE RESPONDENT - DCIT, C IRCLE - 1 , JAMSHEDPUR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, RANCHI 6. / GUARD FILE. //TRUE COPY//