Ajay Kumar Singh, Ranchi V. DCIT,Circle-1 ., Hazaribag

ITA 208/RAN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1751 (ITAT-RANCHI)
• Duration Of Justice: 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 19-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL
• Assessee Lawyers: S S AGARWAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH SMC, RANCHI BEFORE SH. S.S.GODARA, JUDICIAL MEMBER ITA NO.208/RAN/2018 [ASSESSMENT YEAR: 2013-14] AJAY KUMAR SINGH, PROP.-RANJAN CHICKS CENTRE, FLAT NO.103, UJJAWAL ENCLAVE, PAGMIL ROAD, KALLU CHOWK, HAZARIBAG-825301. PAN-AXSPS0894B VS DCIT, CIRCLE-1, HAZARIBAG- 825301. (APPELLANT) (RESPONDENT) APPELLANT BY SH. S.S.AGARWAL, ADV. RESPONDENT BY SH. P.K.MONDAL, JCIT DATE OF HEARING 10.01.2019 DATE OF PRONOUNCEMENT 15 .0 3 .2019 ORDER PER SH. S.S.GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR AY 2013-14 ARISES AGAINST THE ORDER DATED 18.04.2018 PASSED BY THE CIT(A), HAZARIBAGH IN APPEAL NO.10014/HZB/2017-18 IN PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. I NOTICE AT THE OUTSET THAT THE CIT(A) HAS PASSED HIS APPELLATE ORDER EX-PARTE AGAINST THE ASSESSEE AS WELL AS AFFIRMING THE ASSESSING OFFICERS ACTION IN MAKING VARIOUS DISALLOWANCE/ADDITIONS ON MERITS. THE CIT(A) OBSERVED IN PARA 3.1 THAT HE HAD SENT FOUR NOTICES AND THE TAX PAYER FILED A TIME PETITION AT SL. NO.4 DATED 13.04.2018. IT IS NOWHERE INDICATED THAT THE ASSESSEE HAD BEEN SERVED OF ALL FOUR NOTICES OF HEARING BECAUSE FILES SUGGEST THAT THE ASSESSEE COULD NOT EXPLAIN THE DELAY ON ACCOUNT OF ILLNESS IN FILING THE APPEAL BEFORE LOWER APPELLATE AUTHORITY AND THAT IS WHAT TRIGGERED THE CIT(A) EX-PARTE ORDER. I TAKE INTO ACCOUNT ALL THESE FACTS TO RESTORE THE INSTANT CASE BACK TO THE CIT(A) FOR FRESH ADJUDICATION. LEARNED COUNSEL CONTENDS DURING THE COURSE OF HEARING THAT THIS ASSESSEE HAS SUFFERED FROM SERIOUS ILLNESS FOR A PRO-LONGED PERIOD. I OBSERVE THAT HE SHALL BE AT LIBERTY TO PLACE ITA NO.208/RAN/2018 [ASSESSMENT YEAR: 2013-14] PAGE | 2 ON RECORD ALL HIS MEDICAL RECORDS BEFORE THE CIT(A) IN SUPPORT OF HIS CONDONATION PETITION WHICH SHALL BE CONSIDERED AS PER LAW. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15.03.2019. SD/- (S.S.GODARA) JUDICIAL MEMBER DATE:- 15.03.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- AJAY KUMAR SINGH, PROP.-RANJAN CHICKS CENTRE, FLAT NO.103, UJJAWAL ENCLAVE, PAGMIL ROAD, KALLU CHOWK, HAZARIBAG- 825301. 2. RESPONDENT- DCIT, CIRCLE-1, HAZARIBAG-825301. 3. CIT-RANCHI 4. CIT(APPEALS)-RANCHI 5. DR: ITAT-RANCHI BENCHES SR.P.S./H.O.O ITAT, RANCHI