BHUSHAN PRASAD YADAV, SAMASTIPUR V. ITO, WARD-3(4), SAMASTIPUR

ITA 169/PAT/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1416 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 10-06-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Keywords: Principle of natural justice; Reasonable cause; Right to appeal; Set aside

Judgement Text

1 ITA NO. 169/PAT/2019 BHUSAN PRASAD YADAV, AY 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 169/PAT/2019 ASSESSMENT YEAR:2011-12 BHUSAN PRASAD YADAV (PAN:AFZPY9443B) VS. INCOME TAX OFFICER, WARD-3(4), SAMASTIPUR APPELLANT RESPONDENT DATE OF HEARING 09.12.2020 DATE OF PRONOUNCEMENT 16.12.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI AJAY KUMAR, DR ORDER THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), JAMSHEDPUR DATED 25-02-2019 FOR ASSESSMENT YEAR 2011-12. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. APPEAL OF ASSESSEE IS TIME BARRED BY 17 DAYS AND A CONDONATION PETITION HAS BEEN FILED WHICH IS PLACED ON RECORD. AFTER PERUSAL OF THE DELAY CONDONATION PETITION, IT IS NOTED THAT THERE IS REASONABLE CAUSE FOR CONDONING THE DELAY AND THE APPEAL OF ASSESSEE IS ADMITTED FOR HEARING. 3. AT THE TIME OF HEARING IT IS NOTED THAT THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER EX PARTE. BEFORE US, THE MAIN GRIEVANCE OF THE ASSESSEE IS THAT APPELLATE ORDER HAS BEEN PASSED ON 25.02.2019. FROM A PERUSAL OF GROUND NO. 1, IT IS DISCERNED THAT THE HEARING OF APPEAL WAS FIXED BY THE LD. CIT(A) ON 22.02.2019 AT 10.20 AM AT JAMSHEDPUR FOR WHICH NOTICE DATED 14.02.2019 WAS SERVED UPON THE ASSESSEE ONLY ON 21.02.2019 AT 5.00 PM AND AS SUCH ACCORDING TO THE ASSESSEE IT WAS NOT POSSIBLE FOR ASSESSEE TO ATTEND ON THE DATE FIXED FOR HEARING ON THE NEXT DAY I.E. ON 22.02.2019. ACCORDING TO THE ASSESSEE, HE RESIDES IN THE FAR FLUNG COUNTRY SIDE OF SAMASTIPUR DISTRICT OF BIHAR AND THERE WAS LACK OF TRAVELLING FACILITIES. SO, ASSESSEE COULD NOT HAVE REACHED AT THE JAMSHEDPUR OFFICE OF LD. CIT(A) TO ATTEND THE 2 ITA NO. 169/PAT/2019 BHUSAN PRASAD YADAV, AY 2011-12 HEARING ON 22.02.2019 AT 10.20 A.M. AND THEREFORE THE ASSESSEE PROMPTLY SENT AN APPLICATION FOR ADJOURNMENT THROUGH SPEED POST ON 22.02.2019. HOWEVER, THE IMPUGNED APPELLATE ORDER HAS BEEN PASSED EX PARTE QUA THE ASSESSEE WITHOUT GIVING REASONABLE OPPORTUNITY OF HEARING WHICH ACCORDING TO ASSESSEE IS IN VIOLATION OF NATURAL JUSTICE. 4. IT IS NOTED THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER WITHOUT PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THEREFORE, THE IMPUGNED ORDER OF LD. CIT(A) IS ERRONEOUS FOR NON-APPLICATION OF MIND AND FOR VIOLATION OF SECTION 250(6) OF THE ACT. IT SHOULD BE KEPT IN MIND THAT IF AN ASSESSEE IS AGGRIEVED BY THE ORDER OF THE AO, THEN HE (ASSESSEE) HAS THE STATUTORY RIGHT TO FILE AN APPEAL BEFORE THE LD. CIT(A). THIS VALUABLE/STATUTORY RIGHT OF THE ASSESSEE CANNOT BE LIGHTLY BRUSHED ASIDE . HAVING SAID SO, I EXPECT THE ASSESSEE TO BE DILIGENT WHILE PURSUING THE APPEAL. IN THE LIGHT OF ABOVE DISCUSSION, THE IMPUGNED ORDER OF THE LD. CIT(A) IS SET ASIDE AND THE APPEAL IS RESTORED BACK TO HIM WITH DIRECTION TO PASS A SPEAKING ORDER BY GOING THROUGH THE STATEMENTS OF FACTS AS WELL AS ORAL/WRITTEN SUBMISSIONS/DOCUMENTS, IF ANY, FILED BY THE ASSESSEE. THE ASSESSEE IS DIRECTED TO BE DILIGENT AND EITHER APPEAR OR/AND FILE NECESSARY PAPERS BEFORE HIM, IF ADVISED TO DO SO AND THE LD. CIT(A) TO PASS A SPEAKING ORDER ON EACH GROUNDS RAISED BY THE ASSESSEE AS STIPULATED U/S. 250(6) OF THE ACT AND IN ACCORDANCE TO LAW. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16TH DECEMBER, 2020. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 16TH DECEMBER, 2020 JD(SR.P.S.) 3 ITA NO. 169/PAT/2019 BHUSAN PRASAD YADAV, AY 2011-12 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI BHUSHAN PRASAD YADAV, AT & PO MAHULI, PS ROSERA VIA MANGALGARH, DIST. SAMASTIPUR-848208, BIHAR 2 RESPONDENT ITO, WARD 3(4), SAMASTIPUR 3. 4. 5. CIT(A), JAMSHEDPUR CIT, JAMSHEDPUR DR, ITAT, PATNA. / TRUE COPY, BY ORDER, SENIOR PVT. SECY/DDO.