Ajay Kumar, Gaya V. ITO, Ward-3(1), Gaya

ITA 169/PAT/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6277 (ITAT-PATNA)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 16-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYA BISWAS
• Assessee Lawyers: A K RASTOGI
• Keywords: Principle of natural justice

Judgement Text

P A G E 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA BENCH, PATNA BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO .169 /PAT /2018 ASSESSMENT YEAR : 2010 - 2011 AJAY KUMAR, PROP. M/S. GAUTAM BHANDAR, HATE GODOWN, GAYA - 823001 VS. ITO, WARD 3(1), GAYA PAN/GIR NO. AEMPK 5183 L (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI A.K.RASTOGI , AR REVENUE BY : SHRI SUPRIYA BISWAS, DR DATE OF HEARING : 17 /06/ 2019 DATE OF PRONOUNCEMENT : 17 /0 6 / 2019 O R D E R PER C.M.GARG, JM THIS I S AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - 1, PATNA DATED 25.5 .2018 FOR THE ASSESSMENT YEAR 201 0 - 2011. 2. IN GROUND NOS.1 & 2 OF APPEAL, THE GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) IS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE ASSESSEE WITHOUT ALLOWING REASONABLE OPPORTUNITY TO THE ASSESSEE TO MAKE THE COMMENT ON THE REMAND REPORT OF THE ASSESSING OFFI CER. ITA NO.169/PAT/2018 ASSESSMENT YEAR : 2010 - 2011 P A G E 2 | 4 3. AT THE TIME OF HEARING, LEARNED A.R. OF THE ASSESSEE SUBMITTED THAT THE CIT(A) HAS NOT AFFORDED PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE AND ALSO TO GIVE REJOINDER ON THE REMAND REPORT OF THE ASSESSING OFFICER. HENCE, HE REQUESTED THAT THE MA TTER BE REMANDED TO THE FILE OF THE CIT(A) TO READJUDICATE THE APPEAL OF THE ASSESSEE AFRESH AFTER ALLOWING REASONABLE OPPORTUNITY TO THE ASSESSEE. LD A.R. OF THE ASSESSEE BEFORE US SUBMITTED THAT IF ONE MORE OPPORTUNITY IS GRANTED, THEN THE CASE SHALL BE PROPERLY REPRESENTED BEFORE THE CIT(A) WITHOUT ANY FAIL OR ADJOURNMENT. 4. REPLY TO ABOVE, LD D.R. SUPPORTED THE ORDER S OF THE LOWER AUTHORITIES. 5. WE HAVE PERUSED THE RELEVANT MATERIALS ON RECORD, INTER A LIA, ASSESSMENT ORDER AND FIRST APPELLATE ORDER. THE MAIN GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) HAS VIOLATED THE PRINCIPLE OF NATURAL JUSTICE BY NOT GIVING OPPORTUNITY TO THE ASSESSEE TO GIVE REJOINDER TO THE REMAND REPORT SUBMITTED BY THE ASSESSIN G OFFICER. ON PERUSAL OF THE IMPUGNED ORDER, WE FIND THAT THE CIT(A) HAS RELIED ON THE REPORT OF THE ASSESSING OFFICER D A TED 24.11.2017 AND DATED OF THE JCIT DATED 16.5.2018 . WE ALSO NOTED THAT THE ASSESSEE REQUESTED THE CIT(A) TO ALLOW TO FURNISH ITA NO.169/PAT/2018 ASSESSMENT YEAR : 2010 - 2011 P A G E 3 | 4 THE R EJOINDER TO THE REMAND REPORT. HOWEVER, WITHOUT WAITING THE REJOINDER TO THE REMAND REPORT, THE CIT(A) DECIDED THE APPEAL, AS IS EVIDENT FROM PARA 3.4 OF THE CIT(A). HENCE, WE ARE OF THE CONSIDERED VIDE THAT THE ORDER OF THE CIT(A) IS AGAINST THE PRINCIP LE OF NATURAL JUSTICE. THEREFORE, WE RESTORE THE APPEAL AGAIN TO THE FILE OF THE CIT(A) TO ALLOW THE ASSESSEE TO FILE THE REJOINDER AND THEN DECIDE THE APPEAL OF THE ASSESSEE ON MERITS. 6. SINCE, WE HAVE RESTORED THE CASE TO THE CIT(A) TO DECIDE THE IS SUE AFRESH AFTER CONSIDERING THE REJOINDER TO THE REMAND REPORT, THEREFORE, OTHER GROUNDS OF APPEAL ON MERITS HAVE BECOME INFRUCTUOUS AND ALSO NOT ADJUDICATED UPON. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 17 /0 6 /2019. SD/ - SD/ - (LAXMI PRASAD SAHU) ( CHANDRA MOHAN GARG ) ACCOUNTANT MEMBER JUDICIALMEMBER PATNA ; DATED 17 /0 6 /209 B.K.PARIDA, SPS ITA NO.169/PAT/2018 ASSESSMENT YEAR : 2010 - 2011 P A G E 4 | 4 COPY OF THE ORDER FORWARDED TO : BY ORDER SR. PVT. S ECRETARY ITAT, PATNA 1. THE APPELLANT : AJAY KUMAR, PROP. M/S. GAUTAM BHANDAR, HATE GODOWN, GAYA - 823001 2. THE RESPONDENT. ITO, WARD 3(1), GAYA 3. THE CIT(A) - , PATNA 4. PR.CIT - PATNA 5. DR, ITAT, PATNA 6. GUARD FILE. //TRUE COPY//