Kuldeep Verma S/o Shri Dwarika Verma, Hazaribagh V. ITO WARD-1(2), Hazaribagh

ITA 260/RAN/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8842 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 26-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH (SMC) , RANCHI [BEFORE HONBLE S H RI J. SUDHAKAR REDDY ] I.T.A. NO. 260 /RAN/2016 ASSESSMENT YEAR : 2009 - 10 KULDEEP VERMA ............................. .......... ................... ...................... ...................... ...... APPELLANT BAJRANGWALI CHOWK, NOORA, HAZARIBAG 825 301 [PAN: AEIPV 0473 Q ] INCOME TAX OFFICER ................... ......... ....................... RESPONDENT WAR D 1(2 ) HAZA RIBAG. APPEARANCES BY: SHRI DEVESH PODDAR , ADVOCATE APPEARING ON BEHALF OF THE A SSESSEE. NONE APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 20, 2018 DATE OF PRONOUNCING THE ORDER : FEBRUARY 28 , 2018 ORDER PER J. SUDHAKAR REDDY, AM THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF CIT (APPEALS) HAZARIBAG DATED 03.05 .2016 FOR THE ASSESSMENT YEAR 2009 - 10 . 2 . THE LEARNED DEPARTMENT REPRESENTED AS SOUGHT ADJOURNMENT IN ALL THE CASES LISTED TODAY BEFORE THIS SMC BENCH ON HEALTH GROUNDS. THOUGH I HAVE GRANTED ADJOURNMENT IN MOST OF THE CASES, I DISPOSE D OFF THIS CASE , AS IN MY VIEW , IT IS NOT A FIT CASE FOR GRANT OF AN ADJOURNMENT. AFTER HEARING THE LEARNED COUNSEL FOR THE ASSESSEE AND PERUSING THE PAPERS ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. I AM OF THE OPINION THAT THIS APPEAL SHOULD BE RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR THE REASONS THAT THE LEARNED CIT(A) HAS PASSED AN EX - PARTE ORDER AND HAS NOT DEALT WITH ANY OF THE ISSUES ON MERIT 2 I.T.A. NO. 260/RAN/2016 A.Y. 2009 - 10 KULDEEP VERMA AND AS THE ASSESSING OFFICER HAS ALSO NOT CONSIDERED CERTAIN EVIDENCES ON RECORD AND SUBMISSIONS OF THE ASSESSEE IN HIS ORDER. 3 . HENCE THIS APPEAL OF THE ASSESSEE IS SET ASIDE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSEE IS DIRECTED TO APPEAR BY HIMSELF OR THROUGH HIS COUNSEL BEFORE THE LD. A.O. WITHIN ONE MONTH RECEIPT OF THIS ORDER, TAKE NOTICE AND THEREAFTER COOPERATE IN THE DISPOSAL OF THE APPEAL. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH FEBRUARY, 2018 . SD/ - ( J. SUDHAKAR REDDY ) ACCOUNTANT MEMBER DATED: 28 /02 /201 8 BISWAJIT , SR. PS COPY OF ORDER FORWARDED TO: 1 . SHRI KULDEEP V ERMA, BAJRANGBALI CHOWK, NOORA, HAZARIBAG. 2 . ITO, WARD 1 (2), HAZARIBAG. 3 . THE CIT(A) 4 . THE CIT 5 . DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, RANCHI