Subhash Chaudhary, Muzaffarpur V. ITO, Ward-2(1), Muzaffarpur

ITA 194/PAT/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7856 (ITAT-PATNA)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 16-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAHUL ANAND
• Keywords: Principle of natural justice

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA BENCH, PATNA BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO .194 /PAT /2018 ASSESSMENT YEAR : 2014 - 15 SUBASH CHAUDHARY, AMGOLA ROAD, MUZAFFARPUR VS. ITO, WARD 2(1), MUZAFFARPUR PAN/GIR NO. ADFPC 5284 J (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI RAHUL ANAND , AR REVENUE BY : SHRI AJAY KUMAR , DR DATE OF HEARING : 1 9 /06/ 2019 DATE OF PRONOUNCEMENT : 19 /0 6 / 2019 O R D E R PER BENCH THIS I S AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) JAMSHEDPUR PATNA DATED 9.5 .2018 FOR THE ASSESSMENT YEAR 2014 - 15. 2. IN GROUND NO.2, THE GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) IS NOT JUSTIFIED IN PASSING EXPARTE ORDER AND HENCE, THE EXPARTE ORDER PASSED BY THE CIT(A) IS AB INITIO VOID. ITA NO.194 /PAT/2018 ASSESSMENT YEAR : 2014 - 15 P A G E 2 | 3 3. AT THE TIME OF HEARING, LEARNED A.R. OF THE ASSESSEE SUBMITTED THAT THE CIT(A ) HAS PASSED ORDER EXPARTE WITHOUT HEARING THE ASSESSEE. HENCE, HE PRAYED THAT THE MATTER BE RESTORED TO HIS FILE FOR FRESH ADJUDICATION AFTER AFFORDING REASONABLE OPPORTUNITY TO THE ASSESSEE. LEARNED D.R. APPEARING FOR THE REVENUE COULD NOT CONTROVERT T HE ABOVE SUBMISSIONS OF THE LEARNED A.R. OF THE ASSESSEE. 4. WE HAVE PERUSED THE RELEVANT MATERIALS ON RECORD AND GONE THROUGH THE ORDERS OF LOWER AUTHORITIES. THE MAIN GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) HAS VIOLATED THE PRINCIPLE OF NATURAL JU STICE BY NOT GIVING OPPORTUNITY TO THE ASSESSEE AND DISMISSED THE APPEAL STATING THAT THE ASSESSEE IS NOT INTERESTED IN PURSING THE APPEAL. ON PERUSAL OF THE ORDER OF THE CIT(A), WE FIND THAT HE HAS DISMISSED THE APPEAL EXPARTE WITHOUT CONSIDERING THE AP PEAL ON MERITS AND ALSO STATING THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL THEREFORE, WE ARE OF THE CONSIDERED VIEW THAT THE ORDER OF THE CIT(A) IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE. THEREFORE, WE RESTORE THE APPEAL AGAIN TO THE FILE OF THE CIT(A) TO REDECIDE THE APPEAL AFRESH AFTER AFFORDING REASONABLE OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO CO - OPERATE WITH THE CIT(A) FOR DECIDING THE APPEAL. IN ITA NO.194 /PAT/2018 ASSESSMENT YEAR : 2014 - 15 P A G E 3 | 3 VIEW OF OUR DECISION IN GROUND NO .2 OF APPEAL, OTHER GROUNDS HAVE BECOME INFRUCTUOUS. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOS ES. ORDER PRONOUNCED ON 19 /0 6 /2019. SD/ - SD/ - (LAXMI PRASAD SAHU) ( CHANDRA MOHAN GARG ) ACCOUNTANT MEMBER JUDICIALMEMBER PATNA ; DATED 19 /0 6 /209 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER SR. PVT. S ECRETARY ITAT, PATNA 1. THE APPELLANT : SUBASH CHAUDHARY, AMGOLA ROAD, MUZAFFARPUR 2. THE RESPONDENT. ITO, WARD 2(1), MUZAFFARPUR 3. THE CIT(A) - , JAMSHEDPUR 4. PR.CIT - JAMSHEDPUR 5. DR, ITAT, PATNA 6. GUARD FILE. //TRUE COPY//