RAKESH KUMAR(HUF), PATNA V. ITO, WARD-5(1), PATNA

ITA 175/PAT/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5851 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 20-06-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

I.T A NO.175/PAT/2019 RAKESH KUMAR (HUF) A.Y.: 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA VIRTUAL COURT AT KOLKATA [ BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI S.S. GODARA HONBLE JUDICIAL MEMBER ] ITA NO. 175/PAT/2019 ASSESSMENT YEAR: 2010-11 RAKESH KUMAR (HUF) .............................. ..................................APPEL LANT [PAN: AAMHR 2676 F] ITO, WARD-5(1), PATNA................... ................................RESPONDENT PATNA. APPEARANCES BY: NONE, APPEARING ON BEHALF OF THE ASSESSEE. SHRI AJAY KUMAR, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 2 1, 2020 DATE OF PRONOUNCING THE ORDER SEPTEMBER 3 0, 2020 ORDER PER J. SUDHAKAR REDDY, HONBLE AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) PATNA- 2, PATNA, (HEREINAFTER THE LD. CIT(A)), PASSED U/S. 250 OF THE INCOME TAX AC T, 1961 (THE ACT), DT. 23/04/2019, FOR THE ASSESSMENT YEAR 2010-11. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS N O PETITION FOR ADJOURNMENT EITHER. UNDER THE CIRCUMSTANCES WE DISP OSE OFF THIS APPEAL EX-PARTE, QUA THE ASSESSEE ON MERITS AFTER HEARING THE LD. DR . 3. HEARD THE LD. DR, WE ARE OF THE VIEW THAT THERE IS VIOLATION OF THE PRINCIPLE OF NATURAL JUSTICE IN THIS CASE. THE LD. CIT(A) IN THIS CASE HAS NOT ADJUDICATED THE ISSUE ON MERITS. SUCH DISMISSAL FOR NON-PROSECUTIO N IS NOT PERMISSIBLE IN LAW. WE ARE OF THE CONSIDERED OPINION THAT THIS IS A FIT CA SE FOR BEING REMANDED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDA NCE WITH LAW, AFTER GIVING THE I.T A NO.175/PAT/2019 RAKESH KUMAR (HUF) A.Y.: 2010-11 ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. THE A SSESSEE IS DIRECTED TO CO- OPERATE WITH THE DEPARTMENTAL AUTHORITY FOR DISPOSA L OF THE APPEAL. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30/09/2020. SD/- SD/- (S.S. GODARA) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30/09/2020 SB, SR. PS COPY OF ORDER FORWARDED TO: 1. RAKESH KUMAR (HUF), JHAUGANJ, PATNA CITY, PATNA-800 008 2. ITO, WARD-5(1), PATNA 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. PRIVATE SECRETARY ITAT, KOLKATA BENCH I.T A NO.175/PAT/2019 RAKESH KUMAR (HUF) A.Y.: 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA VIRTUAL COURT AT KOLKATA [ BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI S.S. GODARA HONBLE JUDICIAL MEMBER ] ITA NO. 175/PAT/2019 ASSESSMENT YEAR: 2010-11 RAKESH KUMAR (HUF) .............................. ..................................APPEL LANT [PAN: AAMHR 2676 F] ITO, WARD-5(1), PATNA................... ................................RESPONDENT PATNA. APPEARANCES BY: NONE, APPEARING ON BEHALF OF THE ASSESSEE. SHRI AJAY KUMAR, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 2 1, 2020 DATE OF PRONOUNCING THE ORDER SEPTEMBER 3 0, 2020 ORDER PER J. SUDHAKAR REDDY, HONBLE AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) PATNA- 2, PATNA, (HEREINAFTER THE LD. CIT(A)), PASSED U/S. 250 OF THE INCOME TAX AC T, 1961 (THE ACT), DT. 23/04/2019, FOR THE ASSESSMENT YEAR 2010-11. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS N O PETITION FOR ADJOURNMENT EITHER. UNDER THE CIRCUMSTANCES WE DISP OSE OFF THIS APPEAL EX-PARTE, QUA THE ASSESSEE ON MERITS AFTER HEARING THE LD. DR . 3. HEARD THE LD. DR, WE ARE OF THE VIEW THAT THERE IS VIOLATION OF THE PRINCIPLE OF NATURAL JUSTICE IN THIS CASE. THE LD. CIT(A) IN THIS CASE HAS NOT ADJUDICATED THE ISSUE ON MERITS. SUCH DISMISSAL FOR NON-PROSECUTIO N IS NOT PERMISSIBLE IN LAW. WE ARE OF THE CONSIDERED OPINION THAT THIS IS A FIT CA SE FOR BEING REMANDED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDA NCE WITH LAW, AFTER GIVING THE I.T A NO.175/PAT/2019 RAKESH KUMAR (HUF) A.Y.: 2010-11 ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. THE A SSESSEE IS DIRECTED TO CO- OPERATE WITH THE DEPARTMENTAL AUTHORITY FOR DISPOSA L OF THE APPEAL. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30/09/2020. SD/- SD/- (S.S. GODARA) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30/09/2020 SB, SR. PS COPY OF ORDER FORWARDED TO: 1. RAKESH KUMAR (HUF), JHAUGANJ, PATNA CITY, PATNA-800 008 2. ITO, WARD-5(1), PATNA 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. PRIVATE SECRETARY ITAT, KOLKATA BENCH I.T A NO.175/PAT/2019 RAKESH KUMAR (HUF) A.Y.: 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA VIRTUAL COURT AT KOLKATA [ BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI S.S. GODARA HONBLE JUDICIAL MEMBER ] ITA NO. 175/PAT/2019 ASSESSMENT YEAR: 2010-11 RAKESH KUMAR (HUF) .............................. ..................................APPEL LANT [PAN: AAMHR 2676 F] ITO, WARD-5(1), PATNA................... ................................RESPONDENT PATNA. APPEARANCES BY: NONE, APPEARING ON BEHALF OF THE ASSESSEE. SHRI AJAY KUMAR, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 2 1, 2020 DATE OF PRONOUNCING THE ORDER SEPTEMBER 3 0, 2020 ORDER PER J. SUDHAKAR REDDY, HONBLE AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) PATNA- 2, PATNA, (HEREINAFTER THE LD. CIT(A)), PASSED U/S. 250 OF THE INCOME TAX AC T, 1961 (THE ACT), DT. 23/04/2019, FOR THE ASSESSMENT YEAR 2010-11. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS N O PETITION FOR ADJOURNMENT EITHER. UNDER THE CIRCUMSTANCES WE DISP OSE OFF THIS APPEAL EX-PARTE, QUA THE ASSESSEE ON MERITS AFTER HEARING THE LD. DR . 3. HEARD THE LD. DR, WE ARE OF THE VIEW THAT THERE IS VIOLATION OF THE PRINCIPLE OF NATURAL JUSTICE IN THIS CASE. THE LD. CIT(A) IN THIS CASE HAS NOT ADJUDICATED THE ISSUE ON MERITS. SUCH DISMISSAL FOR NON-PROSECUTIO N IS NOT PERMISSIBLE IN LAW. WE ARE OF THE CONSIDERED OPINION THAT THIS IS A FIT CA SE FOR BEING REMANDED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDA NCE WITH LAW, AFTER GIVING THE I.T A NO.175/PAT/2019 RAKESH KUMAR (HUF) A.Y.: 2010-11 ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. THE A SSESSEE IS DIRECTED TO CO- OPERATE WITH THE DEPARTMENTAL AUTHORITY FOR DISPOSA L OF THE APPEAL. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30/09/2020. SD/- SD/- (S.S. GODARA) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30/09/2020 SB, SR. PS COPY OF ORDER FORWARDED TO: 1. RAKESH KUMAR (HUF), JHAUGANJ, PATNA CITY, PATNA-800 008 2. ITO, WARD-5(1), PATNA 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. PRIVATE SECRETARY ITAT, KOLKATA BENCH I.T A NO.175/PAT/2019 RAKESH KUMAR (HUF) A.Y.: 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA VIRTUAL COURT AT KOLKATA [ BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI S.S. GODARA HONBLE JUDICIAL MEMBER ] ITA NO. 175/PAT/2019 ASSESSMENT YEAR: 2010-11 RAKESH KUMAR (HUF) .............................. ..................................APPEL LANT [PAN: AAMHR 2676 F] ITO, WARD-5(1), PATNA................... ................................RESPONDENT PATNA. APPEARANCES BY: NONE, APPEARING ON BEHALF OF THE ASSESSEE. SHRI AJAY KUMAR, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 2 1, 2020 DATE OF PRONOUNCING THE ORDER SEPTEMBER 3 0, 2020 ORDER PER J. SUDHAKAR REDDY, HONBLE AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) PATNA- 2, PATNA, (HEREINAFTER THE LD. CIT(A)), PASSED U/S. 250 OF THE INCOME TAX AC T, 1961 (THE ACT), DT. 23/04/2019, FOR THE ASSESSMENT YEAR 2010-11. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS N O PETITION FOR ADJOURNMENT EITHER. UNDER THE CIRCUMSTANCES WE DISP OSE OFF THIS APPEAL EX-PARTE, QUA THE ASSESSEE ON MERITS AFTER HEARING THE LD. DR . 3. HEARD THE LD. DR, WE ARE OF THE VIEW THAT THERE IS VIOLATION OF THE PRINCIPLE OF NATURAL JUSTICE IN THIS CASE. THE LD. CIT(A) IN THIS CASE HAS NOT ADJUDICATED THE ISSUE ON MERITS. SUCH DISMISSAL FOR NON-PROSECUTIO N IS NOT PERMISSIBLE IN LAW. WE ARE OF THE CONSIDERED OPINION THAT THIS IS A FIT CA SE FOR BEING REMANDED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDA NCE WITH LAW, AFTER GIVING THE I.T A NO.175/PAT/2019 RAKESH KUMAR (HUF) A.Y.: 2010-11 ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. THE A SSESSEE IS DIRECTED TO CO- OPERATE WITH THE DEPARTMENTAL AUTHORITY FOR DISPOSA L OF THE APPEAL. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30/09/2020. SD/- SD/- (S.S. GODARA) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30/09/2020 SB, SR. PS COPY OF ORDER FORWARDED TO: 1. RAKESH KUMAR (HUF), JHAUGANJ, PATNA CITY, PATNA-800 008 2. ITO, WARD-5(1), PATNA 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. PRIVATE SECRETARY ITAT, KOLKATA BENCH I.T A NO.175/PAT/2019 RAKESH KUMAR (HUF) A.Y.: 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA VIRTUAL COURT AT KOLKATA [ BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI S.S. GODARA HONBLE JUDICIAL MEMBER ] ITA NO. 175/PAT/2019 ASSESSMENT YEAR: 2010-11 RAKESH KUMAR (HUF) .............................. ..................................APPEL LANT [PAN: AAMHR 2676 F] ITO, WARD-5(1), PATNA................... ................................RESPONDENT PATNA. APPEARANCES BY: NONE, APPEARING ON BEHALF OF THE ASSESSEE. SHRI AJAY KUMAR, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 2 1, 2020 DATE OF PRONOUNCING THE ORDER SEPTEMBER 3 0, 2020 ORDER PER J. SUDHAKAR REDDY, HONBLE AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) PATNA- 2, PATNA, (HEREINAFTER THE LD. CIT(A)), PASSED U/S. 250 OF THE INCOME TAX AC T, 1961 (THE ACT), DT. 23/04/2019, FOR THE ASSESSMENT YEAR 2010-11. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS N O PETITION FOR ADJOURNMENT EITHER. UNDER THE CIRCUMSTANCES WE DISP OSE OFF THIS APPEAL EX-PARTE, QUA THE ASSESSEE ON MERITS AFTER HEARING THE LD. DR . 3. HEARD THE LD. DR, WE ARE OF THE VIEW THAT THERE IS VIOLATION OF THE PRINCIPLE OF NATURAL JUSTICE IN THIS CASE. THE LD. CIT(A) IN THIS CASE HAS NOT ADJUDICATED THE ISSUE ON MERITS. SUCH DISMISSAL FOR NON-PROSECUTIO N IS NOT PERMISSIBLE IN LAW. WE ARE OF THE CONSIDERED OPINION THAT THIS IS A FIT CA SE FOR BEING REMANDED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDA NCE WITH LAW, AFTER GIVING THE I.T A NO.175/PAT/2019 RAKESH KUMAR (HUF) A.Y.: 2010-11 ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. THE A SSESSEE IS DIRECTED TO CO- OPERATE WITH THE DEPARTMENTAL AUTHORITY FOR DISPOSA L OF THE APPEAL. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30/09/2020. SD/- SD/- (S.S. GODARA) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30/09/2020 SB, SR. PS COPY OF ORDER FORWARDED TO: 1. RAKESH KUMAR (HUF), JHAUGANJ, PATNA CITY, PATNA-800 008 2. ITO, WARD-5(1), PATNA 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. PRIVATE SECRETARY ITAT, KOLKATA BENCH