Shri SAtish Kumar Tripathi, V. Income Tax Officer-1,

ITA 179/JAB/2014

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1132 (ITAT-JABALPUR)
• Duration Of Justice: 4 year(s) 6 month(s) 10 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 28-05-2019
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 17-11-2014
• Court: TRIBUNAL
• Department Lawyers: V B SARGAR
• Assessee Lawyers: A P SHRIVASTAVA
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR BEFORE SHRI D.T. GARASIA, J.M. AND SHRI B.C.MEENA, A.M. I.T.A.NO. 179/JAB/2014 A.Y. : 2011-12 SHRI SATISH KUMAR TRIPATHI, ITO - I, REWA REWA VS APPELLANT RESPONDENT PAN NO. : ABTPT6483E APPELLANT BY : SHRI A.P.SHRIVASTAVA AND SHRI SAPAN USRETHE, ADV. RESPONDENT BY : SHRI V.B. SARGAR, DR DATE OF HEARING : 28 . 0 5 .201 5 DATE OF PRONOUNCEMENT : 28 . 0 5 .201 5 -: 2: - 2 O R D E R PER GARASIA, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-I, JABALPUR DATED 16 TH JULY, 2014, FOR THE ASSESSMENT YEAR 2011-12. 2. DURING HEARING, LD. COUNSEL FOR THE ASSESSEE CON TENDED THAT THE SON OF THE ASSESSEE, WHO WAS LOOKING AFTER INCOME TAX MATTER GOT MENTALLY DISTURBED. HE RAN AWAY FROM THE HOME AND THE ATMOSPHERE OF THE WHOLE FAMILY BECAME TENSE AND EXPLOSIVE. THE NEWS ITEM ABOUT HIS SON WAS INSERTED IN THE LOCAL NEWSPAPER. FIR WAS ALSO LODGED WITH LOCAL PO LICE STATION. COPY OF NEWS ITEM AND FIR IS ON RECORD WITH THE WRI TTEN SUBMISSION. THE LD. CIT(A) FIXED AND DECIDED THE CA SE ON 16.07.2014. THE ASSESSEE COULD NOT ATTEND THE HEARI NG BECAUSE OF THE REASONS MENTIONED ABOVE. AN AFFIDAVI T IN SUPPORT IS ALSO ENCLOSED WITH THE WRITTEN SUBMISSIO NS. -: 3: - 3 3. WE HAVE HEARD BOTH THE PARTIES AND HAVE ALSO PER USED THE MATERIAL AVAILABLE ON RECORD. WE FOUND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE. HE HAS FILED DO CUMENTARY EVIDENCES, WHICH ARE ON RECORD. WE, THEREFORE, IN T HE INTEREST OF JUSTICE AND FAIR PLAY, SET ASIDE THE ORDER BACK TO THE FILE OF AO, WITH THE DIRECTION TO DECIDE THE MATTER AFRESH AND AN OPPORTUNITY OF BEING HERD TO THE ASSESSEE MAY BE GI VEN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 28 TH MAY, 2015. SD/- (B. C. MEENA) ACCOUNTANT MEMBER SD/- ( D.T.GARASIA) JUDICIAL MEMBER DATED : 28 TH MAY, 2015. CPU* -: 4: - 4