General Motors, Ara V. ITO, Ward-1(4), Ara

ITA 206/PAT/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7942 (ITAT-PATNA)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 21-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N K LAP
• Keywords: Set aside

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 216 /PAT /2018 ASSESSMENT YEAR : 2013 - 14 RAJ KUMARI DEVI, CHAKWARKURWA, PO: VISHNUDATPUR, PS: KANTI, MUZAFFARPUR VS. ITO, WARD 1(2), MUZAFFARPUR PAN/GIR NO. (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI N.K.LAP , AR REVENUE BY : SHRI AJAY KUMAR , DR DATE OF HEARING : 20 /06/ 2019 DATE OF PRONOUNCEMENT : 20 /06/ 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 DATED 14.5 .2018 FOR THE ASSESSMENT YEAR 2013 - 14. 2. AT THE OUTSET, LEARNED A.R. OF THE ASSESSEE SUBMITTED THAT THE CIT(A) HAS PASSED THE IMPUGNED ORDER EXPARTE WITHOUT AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. HE PRAYED THAT IF ONE MORE OPPORTUNITY IS GRANTED, THE ASSESSEE WILL ITA NO216/PAT/2018 ASSESSMENT YEAR : 2013 - 14 P A G E 2 | 3 REPRESENT HIS CASE WITH ALL MATERIAL EVIDENCES IN SUPPORT OF HIS CASE. 3. LEARNED D.R. SUPPORTED THE ORDER OF THE CIT(A). 4. ON CAREFUL CONSIDERATION OF THE RIVAL SUBMISSIONS, WE FIND THAT THE CIT(A) HAS PASSED THE ORDER EXPARTE WITHOUT HEARING THE ASSESSEE. HENCE , IN ORDER TO RENDER SUBSTANTIAL JUSTICE, WE ARE OF THE CONSIDERED VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO PUTFORTH HIS CASE BEFORE THE CIT(A). THEREFORE, WE SET ASIDE THE ORDERS OF LOWER AUTHORITIES AND REMAND THE MATTER BACK TO THE FILE OF THE CIT(A) TO REDECIDE THE ISSUE AFTER HEARING THE ASSESSEE. THE ASSESSEE IS DIRECTED TO CO - OPERATE WITH THE CIT(A) IN EARLY DISPOSAL OF THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONO UNCED ON 20 /0 6 /2019. SD/ - SD/ - (LAXMI PRASAD SAHU) ( CHANDRA MOHAN GARG ) ACCOUNTANT MEMBER JUDICIALMEMBER PATNA ; DATED 20 /0 6 /209 B.K.PARIDA, SPS ITA NO216/PAT/2018 ASSESSMENT YEAR : 2013 - 14 P A G E 3 | 3 COPY OF THE ORDER FORWARDED TO : BY ORDER SR. PVT. S ECRETARY ITAT, PATNA 1. THE APPELLANT : RAJ KUMARI DEVI, CHAKWARKURWA, PO: VISHNUDATPUR, PS: KANTI, MUZAFFARPUR 2. THE RESPONDENT: ITO, WARD 1(2), MUZAFFARPUR 3. THE CIT(A) - ,JAMSHEDPUR 4. PR.CIT - JAMSHEDPUR 5. DR, ITAT, PATNA 6. GUARD FILE. //TRUE COPY//