SURESH KUMAR, PATNA V. A.O., WARD-6(1), PATNA

ITA 168/PAT/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5855 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 07-06-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: SUDHIR KR NARAYAN
• Keywords: Principle of natural justice; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL COURT AT KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER) I.T.A. NO. 168/PAT/2019 ASSESSMENT YEAR: 2013-14 SURESH KUMAR.......................................................................................................................APPELLANT [PAN: BNJPK 4049 N] VS. ASSESSING OFFICER, WARD-6(1), PATNA.................................................RESPONDENT APPEARANCES BY: SH. SUDHIR KR. NARAYAN, ADV., APPEARED ON BEHALF OF THE ASSESSEE. SH. AJAY KUMAR, ADDL. CIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 23 RD , 2020 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 30 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-II, PATNA [HEREINAFTER THE CIT(A)], PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 23.04.2019 FOR THE ASSESSMENT YEAR 2013-14. 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. HE HAS NOT DISPOSED OFF THE APPEAL ON MERITS. SUCH DISMISSAL FOR NON-PROSECUTION IS NOT PERMISSIBLE IN LAW. 3. THE LD. DR SUBMITTED THAT THE ISSUE MAY BE RESTORED TO THE FILE OF THE LD. CIT(A) AS THERE WAS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. 4. UNDER THESE CIRCUMSTANCES WE SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 2 I.T.A. NO. 168/PAT/2019 ASSESSMENT YEAR: 2013-14 SURESH KUMAR. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 30 TH SEPTEMBER, 2020. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30.09.2020 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. SURESH KUMAR, NAKHAS MACHUA TOLI, PATNA CITY KESHWAR PRASAD, BEGUMPUR, MALSALAMI, PATNA-800 009. 2. ASSESSING OFFICER, WARD-6(1), PATNA. 3. CIT(A)-II, PATNA. 4. CIT- 5. CIT(DR), PATNA BENCH, PATNA. TRUE COPY BY ORDER PRIVATE SECRETARY ITAT, KOLKATA BENCHES