Bharat Rai, Muzaffarur V. ACIT, Circle-1, Muzaffarpur

ITA 208/PAT/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0018 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 23-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYA BISWAS
• Assessee Lawyers: N K LAL
• Section: 201; 208

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC BENCH, PATNA BEFORE SHRI CHANDRA MOHAN GARG, J UDICIAL MEMBER ./ ITA NO. 2 08 / PAT /201 8 ( / ASSESSMENT YEAR : 20 1 3 - 20 1 4 ) BHARAT RAI, PROP: M/S SANJE EV CONSTRUCTION, MEENAPUR, MUZAFFARPUR VS. ACIT, CIRCLE - 1, MUZAFFARPUR ./ PAN NO. : A IAPR 8158 A ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI N.K.LAL, CA /REVENUE BY : SHRI S UPRIYA BISWAS, JCIT - DR / DATE OF HEARING : 1 8 /0 9 /2019 / DATE OF PRONOUNCEMENT : 18 /0 9 /2019 / O R D E R THIS APPEAL IS FILED BY THE ASSESSEE ASSAILING THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), JAMSH EDPUR , DATED 1 0 .05.2018 FOR THE ASSESSMENT YEAR 201 3 - 201 4 . 2 . AT THE OUTSET, LD. AR SUBMITTED THAT THE CIT(A) HAS PASSED THE EX - PARTE ORDER WITHOUT PROVIDING ANY OPPORTUNITY OF HEARING. THEREFORE, THE LD. AR PRAYED FOR AN OPPORTUNITY TO REPRE SENT ITS CASE BEFORE THE CIT(A), MUZAFFARPUR. 3 . ON THE OTHER HAND, LD. DR RELIED ON THE ORDERS OF LOWER AUTHORITIES. 4 . WE HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL . WE FIND ITA NO . 208 / PAT /201 8 2 THAT THE L D. CIT(A) , JAMSHEDPUR HAS PASSED THE IMPUGNED ORDER EX - PARTE. BEFORE US, LD. AR REQUESTED THAT THE ASSESSEE MAY BE PROVIDED ONE MORE OPPORTUNITY TO SUBSTANTIATE ITS CLAIM BEFORE THE CIT(A) , MUZAFFARPUR . CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND FAIR - PLAY, THERE WILL BE NO LOSS TO THE REVENUE IF ONE MORE OPPORTUNITY BE GRANTED TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE CIT(A) , MUZAFFARPUR . ACCORDINGLY, WE RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF CI T(A) , MUZAFFARPUR TO PASS A SPEAKING AND REASONED ORDER CONSIDERING THE FINDINGS OF AO AND THE SUBMISSIONS OF THE ASSESSEE, AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE CIT(A) , MUZAF FARPUR IN EARLY DISPOSAL OF THE CASE. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18 /0 9 /201 9 . SD/ - ( C.M.GARG ) / JUDICIAL MEMBER /PATNA ; DATED 18 / 0 9 /201 9 PRAKASH KUMAR MISHRA , S R.P.S. (ON TOUR) / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE S ECRETARY ) , / ITAT, PATNA 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, PATNA 6. / GUARD FILE. //TRUE COPY//