MAHADEO SINGH, DEOGHAR V. ITO WARD-3(1), DEOGHAR

ITA 251/RAN/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1728 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 09-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDAN DAS
• Assessee Lawyers: RANVIR ROY; N G ROY
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH SMC, RANCHI BEFORE SH. S.S.GODARA, JUDICIAL MEMBER ITA NO.251/RAN/2017 [ASSESSMENT YEAR: 2005-06] SH. MAHADEO SINGH, PROP.M/S. M.K.TRADING, S.B.ROY ROAD, ITO, WARD-III(1), DEOGHAR-814112. PAN-BABPS2209B VS ITO, WARD-III(1), DEOGHAR. (APPELLANT) (RESPONDENT) APPELLANT BY SH. RANVIR ROY, ADV. & SH.N.G.ROY, ADV. RESPONDENT BY SH. CHANDAN DAS, 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 2005-06 ARISES AGAINST THE ORDER DATED 25.07.2017 PASSED BY THE CIT(A), DHANBAD IN APPEAL NO.137/DHN/2007-08 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 FIND AT THE OUTSET THAT THE CIT(A), DHANBAD HAS PASSED HIS LOWER APPELLATE ORDER EX-PARTE AGAINST THE TAXPAYER WHILST CONFIRMING THE AOS ORDER IN MAKING VARIOUS ADDITIONS IN ASSESSMENT ORDER DATED 20.12.2017. LEARNED COUNSEL CONTENDS DURING THE COURSE OF HEARING THAT THE ASSESSEE HAD FACED COMMUNICATION GAP WITH HIS ARGUING COUNSEL WHICH IS EVIDENCE FROM THE CIT(A)S ORDER UNDER CHALLENGE PASSED EX-PARTE. HE UNDERTAKES THAT THE ASSESSEE IS VERY MUCH READY TO ARGUE THE LOWER APPEALS GRANTED ONE MORE OPPORTUNITY. I TAKE INTO ACCOUNT OF THESE FACTS AND OBSERVE THAT INTEREST OF JUSTICE WOULD BE MET IN CASE THE CIT(A) RE-DECIDED THE ENTIRE CASE AFRESH AFTER AFFORDING THREE EFFECTIVE OPPORTUNITIES OF THE ASSESSEE. LEARNED COUNSEL FURTHER UNDERTAKES TO PUT IN APPEARANCE BEFORE THE CIT(A) ON 12.06.2019 ALONGWITH COPY OF THIS ORDER FOR FURTHER CONSEQUENTIAL PROCEEDINGS. ORDERED ACCORDINGLY. ITA NO.251/RAN/2017 [ASSESSMENT YEAR: 2005-06] PAGE | 2 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. 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- SH. MAHADEO SINGH, PROP.M/S. M.K.TRADING, S.B.ROY ROAD, ITO, WARD-III(1), DEOGHAR-814112. 2. RESPONDENT- ITO, WARD-III(1), DEOGHAR. 3. CIT-RANCHI 4. CIT(APPEALS)-RANCHI 5. DR: ITAT-RANCHI BENCHES SR.P.S./H.O.O ITAT, RANCHI