Manish Kumar Keshan, Kanpur V. ITO, Ward-Bettiah, Bettiah

ITA 242/PAT/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0020 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 13-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYA BISWAS
• Assessee Lawyers: K M MISHRA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC BENCH, PATNA BEFORE SHRI CHANDRA MOHAN GARG, J UDICIAL MEMBER ./ ITA NO. 242 / PAT /201 8 ( / ASSESSMENT YEAR : 20 14 - 20 1 5 ) MANISH KUMAR KESHAN 128/2, H - 2, BLOCK, KIDWAI NAGAR, KANPUR VS. ITO WARD - BETTIAH, BIHAR ./ PAN NO. : A CNPK 8626 K ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI K.M.MISHRA & ALOK KUMAR, ADV /REVENUE BY : SHRI SUPRIYA 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) , JAMSHEDPUR , DATED 15.05.2018 FOR THE ASSESSMENT YEAR 2014 - 2015. 2. AS PER THE OFFICE NOTE, THERE IS A DELAY OF 10 DAYS IN FILING THE PRESENT APPEAL. THE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION OF DELAY. WE HAVE GONE THROUGH THE APPLICATION OF T HE 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 DELAY AND APPEAL IS HEARD FINALLY. ITA NO . 242 / PAT /201 8 2 3 . 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. 4 . ON THE OTHER HAND, LD. DR RELIED ON THE ORDERS OF LOWER A UTHORITIES. 5 . WE HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL . WE FIND THAT THE LD. CIT(A) , JAMSHEDPUR HAS PASSED THE IMPUGNED ORDER EX - PARTE. DURING THE COURSE OF HEARING, LD. AR DREW OUR ATTENTION TO THE GROUND NO.3 AND SUBMITTED THAT THE CIT(A) , JAMSHEDPUR WHILE PASSING THE ORDER HAS NOT CONSIDER ED THE SUBMISSIONS FILED BEFORE HIM PROVING THE GENUINENESS OF TRANSACTIONS , THEREFORE, HE SUBMITTED THAT THE ASSESSEE MAY BE PRO VIDED 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 T O THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE CIT(A) , MUZAFFARPUR . ACCORDINGLY, WE RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF CIT(A) , MUZAFFARPUR TO PASS A SPEAKING AND REASONED ORDER CONSIDERING THE FINDINGS OF AO AND THE SUBMISSIONS OF THE ASSES SEE, AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE CIT(A) , MUZAFFARPUR IN EARLY DISPOSAL OF THE CASE. ITA NO . 242 / PAT /201 8 3 6 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER 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 FORWAR DED 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 C OPY//