RAJ PREM CONSTRUCTION PVT LTD, MOTIHARI V. ACIT, CIRCLE-1, MUZAFFARPUR

ITA 218/PAT/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0066 (ITAT-PATNA)
• Duration Of Justice: 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 26-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYA BISWAS
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA , . . , BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI L.P.SAHU, AM ./ ITA NO. 218 / PAT /20 1 9 ( / ASSESSMENT YEAR :20 1 3 - 20 1 4 ) RAJ PREM CONSTRUCTION PVT. LTD SRI KRISHNA NAGAR, MOTIHARI - 845401 VS. ACIT, CIRCLE - 1, MUZAFFARPUR ./ PAN NO. : A ADC R 0536 N ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : NONE /REVENUE BY : SHRI SUPRIYA BISWAS , JCIT - DR / DATE OF HEARING : 18 /0 9 /2019 / DATE OF PRONOUNCEMENT : 19 /0 9 /2019 / O R D E R PER BENCH : THIS APPEAL IS FILED BY THE AS SESSEE ASSAILING THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), JAMSHEDPUR , DATED 27.06.2018 FOR THE ASSESSMENT YEAR 20 1 3 - 201 4 . 2. AS PER THE OFFICE NOTE, THERE IS A DELAY OF 365 DAYS IN FILING THE PRESENT APPEAL. THE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION OF DELAY. WE HAVE GONE THROUGH THE APPLICATION OF THE ASSESSEE AND FOUND THAT THERE IS SUFFICIENT CAUSE FOR DELAY IN FILING THE PRESENT APPEAL BY THE ASSESSEE. LD. DR HAS NO OBJECTION FOR CONDONATION OF DELAY. ACCORDINGLY, WE CONDONE THE DE LAY AND APPEAL IS HEARD FINALLY. 3 . NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THE CASE WAS CALLED FOR SECOND ROUND OF HEARING. THEREFORE, WE PROCEEDED TO DISPOSE OFF THE ITA NO . 218 / PAT /201 9 2 APPEAL OF THE ASSESSEE AFTER CONSIDERING THE SUBMISSIONS OF LD.DR AND THE MATERIAL EVIDENCE AVAILABLE ON RECORD. 4 . ON CAREFUL CONSIDERATION OF THE SUBMISSIONS OF LD. DR AND PERUSING THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL ALONG WITH THE ORDERS OF BOTH THE AUTHORITIES BELOW, A T THE OUTSET, W E FIND THAT THE LD. CIT(A ) HAS PASSED THE IMPUGNED ORDER EX - PARTE. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND FAIR - PLAY, THERE WILL BE NO PREJUDICE TO THE REVENUE IF ONE MORE OPPORTUNITY BE GRANTED TO THE ASSESSEE TO REPRESENT ITS CASE BEFOR E THE CIT(A) . ACCORDINGLY, WE RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF CIT(A) TO PASS A SPEAKING AND REASONED ORDER CONSIDERING THE FINDINGS OF ASSESSING OFFICER AND SUBMISSIONS OF THE ASSESSEE, AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE CIT(A) POSITIVELY FOR 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 19 /09 / 201 9 . SD/ - ( L.P .SAHU ) SD/ - ( C.M.GARG ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER /PATNA ; DATED 19 / 09 /201 9 PRAKASH KUMAR MISHRA, SR.PS(ON TOUR) / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - 2. / TH E RESPONDENT - 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, PATNA 6. / GUARD FILE. ITA NO . 218 / PAT /201 9 3 / BY ORDER, ( SENIOR PRIVATE SECRETARY ) ITAT PATNA BENCH, PATNA //TRUE COPY// ITA NO . 218 / PAT /201 9 4 SR. NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATION SHEETS ARE ATTACHED DICTATED ON COMPUTER SR.PS/PS 2 DRAFT DICTATED ON 1 9 .0 9.19 SR.PS/PS 3 DRAFT PLACED BEFORE AUTHOR 1 9 .09.19 SR.PS/PS 4 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 5 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 6 APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 7 ORDER PRONOUNCEMENT ON SR.PS/PS 8 FILE SENT TO THE BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE AR 11 DATE OF DISPATCH OF ORDER