NIRAJ KUMAR, PATNA V. ITO, WARD-5(3), PATNA

ITA 185/PAT/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4556 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 02-07-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; 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. NOS. 185 & 186/PAT/2019 ASSESSMENT YEARS: 2008-09 & 2009-10 NIRAJ KUMAR...................................................................................................APPELLANT [PAN: AMPPK 9862 P] VS. ITO, WARD-5(3), PATNA...................................................................................................RESPONDENT APPEARANCES BY: NONE 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 : OCTOBER 21 ST , 2020 ORDER PER J. SUDHAKAR REDDY, AM : BOTH THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, PATNA [HEREINAFTER LD. CIT(A) FOR SHORT] DATED 16.05.2019 & 23.04.2019 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT) FOR AYS 2008-09 & 2009-10 RESPECTIVELY. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. 3. AFTER CONSIDERING THE ARGUMENTS OF LD. DR AND PERUSAL OF THE PAPERS ON RECORD, WE FIND THAT THE LD. FIRST APPELLATE AUTHORITY HAS DISMISSED THE APPEALS FOR NON- PROSECUTION. THE APPEAL HAS NOT BEEN DISPOSED OFF ON MERITS. UNDER THESE CIRCUMSTANCES, WE SET ASIDE THE MATTER TO THE FILE OF THE AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE AO, TAKE NOTICE AND THEREAFTER, CO-OPERATE IN THE DISPOSAL PROCEEDINGS. 2 I.T.A. NOS. 185 & 186/PAT/2019 ASSESSMENT YEARS: 2008-09 & 2009-10 NIRAJ KUMAR. 4. IN THE RESULT, BOTH THESE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 21 ST OCTOBER, 2020. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21.10.2020 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. NIRAJ KUMAR, G-1, MAHAVIR ENCLAVE, EXHIBITION ROAD, PATNA-800 001. 2. ITO, WARD-5(3), PATNA. 3. CIT(A)-2, PATNA. 4. CIT- 5. CIT(DR), PATNA BENCH, PATNA. TRUE COPY BY ORDER PRIVATE SECRETARY ITAT, KOLKATA BENCHES