Brajesh Kaushal, Giridih V. ITO,Ward-III(3), Giridih

ITA 214/RAN/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1404 (ITAT-RANCHI)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 29-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL A
• Section: 201

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH , RANCHI , BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ./ ITA NO. 21 4 / RAN /20 1 8 ( / ASS ESSMENT YEAR : 20 08 - 20 09 ) BRAJESH KAUSHAL (PRO: M/S ARUSHI PRIYA ENTERPRISES) BARGANDA GIRIDIH, C/O R.K.KAPARDAR, 21, BINOD MARKET HIRAPUR, PO: DHANBAD, DISTRICT - DHANBAD VS. ITO, WARD - III(3), GIRIDIH ./ ./ PAN/GIR NO. : A PNPK 5953 L ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : NONE /REVENUE BY : SHRI P.K.MONDAL , ACIT(DR) / DATE OF HEARING : 20 / 0 5 /201 9 / DATE OF PRONOUNCEMENT 20 / 0 5 /201 9 / O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), DHANBAD , DATED 23.05.2018 PASSED IN FIRST APPEAL NO. 204 / DHN /201 0 - 1 1 FOR THE ASSESSMENT YEAR 20 08 - 20 09 . 2. NONE APPEARED ON BEHALF OF TH E ASSESSEE , NEITHER ANY ADJOURNMENT APPLICATION HAS BEEN FILED BY THE ASSESSEE, THEREFORE, I PROCEEDED TO DISPOSE OFF THE APPEAL OF THE ASSESSEE AFTER CONSIDERING THE FACTS AND MATERIAL AVAILABLE ON THE RECORD OF THE TRIBUNAL AND THE ARGUMENTS ADVANCED BY THE LD. DEPARTMENTAL REPRESENTATIVE (DR). 3. LD. DR SUBMITTED THAT THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, THEREFORE, THE CIT(A) HAS RIGHTLY DISMISSED THE APPEAL OF THE ITA NO. 21 4 / R AN /201 8 2 ASSESSEE FOR WANT OF PROSECUTION. LD. DR FURTHER SUBMITTED THAT THE ASSESSEE A LSO DID NOT BOTHER TO ATTEND THE HEARING PROCEEDINGS BEFORE THE TRIBUNAL, THEREFORE, HE PRAYED FOR DISMISSAL OF THE APPEAL OF THE ASSESSEE. 4. I HAVE HEARD THE SUBMISSIONS OF LD. DR AND PERUSED THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL . I FIND THAT THE APPEAL OF THE ASSESSEE FILED BEFORE THE CIT(A) HAS BEEN DISMISSED EX PARTE BY THE CIT(A) FOR WANT OF PROSECUTION AS THERE WAS NON - ATTENDANCE ON THE PART THE ASSESSEE BEFORE THE FIRST APPELLATE AUTHORITY. FROM THE ASSESSMENT ORDER, IT IS ALSO SEEN THAT THE AO HAS GRANTED ONE HEARING AND PROCEEDED TO ESTIMATE THE EXPENDITURE AND DISALLOWED ALMOST ENTIRE EXPENDITURE CLAIMED BY THE ASSESSEE. I AM, THEREFORE, OF THE VIEW THAT THE ASSESSEE WAS NOT GRANTED DUE OPPORTUNITY OF HEARING EITHER BEFORE THE AO OR BEFORE THE CIT(A) . 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 AO . ACCORDI NGLY, I RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF AO FOR FRAMING DE NOVO ASSESSMENT ORDER, AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE AO IN EARLY DISPOSAL OF THE CASE. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 20 / 05 / 201 9 . SD/ - ( CHANDRA MOHAN GARG ) / JUDICIAL MEMBER / RANCHI ; DATED 20 / 05 /201 9 PRAKASH KUMAR MISHRA , S R.P.S. ITA NO. 21 4 / R AN /201 8 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, RANCHI 1. / THE APPELLANT - . BRAJESH KAUSHAL (PRO: M/S ARUSHI PRIYA ENTERPRISES) BARG ANDA GIRIDIH, C/O R.K.KAPARDAR, 21, BINOD MARKET HIRAPUR, PO: DHANBAD, DISTRICT - DHANBAD 2. / THE RESPONDENT - ITO, WARD - III(3), GIRIDIH 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, RANCHI 6. / GUARD FILE. //TRUE COPY//