Chander Mohan Kapoor, Ranchi V. DCIT, Circle-1, Ranchi

ITA 155/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1635 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 8 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 04-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH E COURT AT KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO. 155 / RAN / 2019 ASSESSMENT YEAR :2015-16 CHANDER MOHAN KAPOOR K.V.CONSTRUCTION,SHALIMAR BAG, PUNDAG, RANCH- 834004 [ PAN NO.ADLPK 6615 K ] V/S . DCIT, CIRCLE-1, CENTRAL REVENUE BUILDING, 5, MAIN ROAD, RANCHI-834001 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI CHINMAYA ANURANGABADKAR, JCIT-DR /DATE OF HEARING 24-11-2020 /DATE OF PRONOUNCEMENT 09-12-2012 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2015-16 ARISES AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-RANCH IS DATED 14.12.2018 PASSED IN CASE NO. CIT(A), RANCHI/10232/2017-18, IN VOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE A CT. CASE CALLED TWICE. NONE APPEARS AT THE ASSESSEES B EHEST. HE HAS FILED AN ADJOURNMENT LETTER DATED 24.11.2020 BUT THERE IS NO ONE PRESENT TO PURSUE THE SAME. WE THUS TAKE UP THE INSTANT APPEAL FOR ADJUDICATION ON MERITS. 2. WE NOTICE WITH THE ABLE ASSISTANCE OF THE LEARNE D DEPARTMENTAL REPRESENTATIVE THAT THE ASSESSEES SOLE SUBSTANTIVE GRIEVANCE CANVASSED HEREIN CHALLENGES CORRECTNESS OF BOTH THE LOWER AUT HORITIES ACTION MAKING ITA NO.155/RAN/2019 A.Y. 2015-16 CHANDER MOHAN KAPOOR VS. DCIT , CIR-1 RAN P AGE 2 LTCG GAINS ADDITION OF 37,69,500/- MADE IN THE COURSE OF ASSESSMENT AND CONFIRMED IN THE CIT(A)S ORDER. 3. LEARNED DEPARTMENTAL REPRESENTATIVE INVITED OUR ATTENTION TO THE FACT THAT THE CIT(A)S EX PARTE ORDER UNDER CHALLENGE IN PARA-5 THEREOF MAKES IT CLEAR THAT THE ASSESSEE HAS BEEN DULY SERVED ON THE REGISTERED ITBA E-MAIL I.D. BY WAY OF NOTICE DATED 22.11.18 FOR 13.12.2018 . WE FIND NO MERIT IN THE INSTANT TECHNICAL ARGUMENT SINCE THE CIT(A) APPEARS TO HAVE PASSED HIS LOWER APPELLATE ORDER A EX PARTE AFTER SINGLE OPPORTUNITY OF HEARING ONLY WHICH IS NOT SUFFICIENT TO UNABATED THAT THE ASSESSEE HAD DELIBE RATELY NOT PREFERRED THE LOWER APPEAL . WE THEREFORE DEEM IT APPROPRIATE THA T THE ASSESSEE DESERVES ONE MORE EFFECTIVE INNING BEFORE THE CIT(A) FOR HIS ABOVE SOLE GRIEVANCE AND THEREFORE RESTORE THE SOLE ISSUE BACK TO THE CIT(A) FOR HIS AFRESH ADJUDICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. ORDERED ACCORDINGLY. 4. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT 09 /12/2020 SD/- SD/- ( ) ('# ) (J.SUDHAKAR REDDY) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP SR.P.S. $- 09 / 12 /20 20 / / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-CHANDER MOHANA KAPOOR, K.V. CONSTRUCTION , SHALIMAR BAG, PUNDAG, RANCHI-8 34004 2. /RESPONDENT-DCIT, CIR-1, CENTRAL REVENUE BUILDING, 5 MAIN ROAD, RANCHI-834001 3. / 2 / CONCERNED CIT RANCHI 4. 2- / CIT (A) RANCHI 5. 6 ##/, / , / DR, ITAT, RANCHI 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ @A # / SR. PRIVATE SECRETARY, /,