Shiv Ratan Sahu, Ranchi V. ITO, Ward-3(1), Ranchi

ITA 22/RAN/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8665 (ITAT-RANCHI)
• Duration Of Justice: 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 05-03-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: CHINMAYA
• Assessee Lawyers: V K JALAN
• Keywords: Principle of natural justice; Set aside
• Section: 250; 48; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, E-COURT AT KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) I.T.A. NO. 22/RAN/2020 ASSESSMENT YEAR: 2013-14 SHIV RATAN SAHU............................................................................................APPELLANT [PAN: ARRPS 1722 M] VS. ITO, WARD-3(1), RANCHI.................................................................................................RESPONDENT APPEARANCES BY: SH. V.K. JALAN & SH. RAJEEV KUMAR, A/R APPEARED ON BEHALF OF THE ASSESSEE. MS. CHINMAYA, JCIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 31 ST , 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 13 TH , 2021 ORDER PER J. SUDHAKAR REDDY, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), RANCHI [HEREINAFTER THE CIT(A)], PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 18.12.2018 FOR THE ASSESSMENT YEAR 2013-14. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. I FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. HE HAS NOT DISPOSED OFF THE APPEAL ON MERITS. SUCH DISMISSAL FOR NON- PROSECUTION IS NOT PERMISSIBLE IN LAW. 3. THE LD. D/R SUBMITTED THAT THE ISSUE MAY BE RESTORED TO THE FILE OF THE LD. CIT(A) AS THERE WAS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. 4. UNDER THESE CIRCUMSTANCES I SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 2 I.T.A. NO. 22/RAN/2020 ASSESSMENT YEAR: 2013-14 SHIV RATAN SAHU. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 13 TH JANUARY, 2021. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED: 13.01.2021 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. SHIV RATAN SAHU, SRI VINAY KUMAR JALAN, M/S. O.P. JALAN AND ASSOCIATES CONSULTANTS LLP, 48 CART SARAI ROAD, UPPER BAZAAR, RANCHI-834 001. 2. ITO, WARD-3(1), RANCHI. 3. CIT(A), RANCHI. 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER PRIVATE SECRETARY ITAT, KOLKATA BENCHES