Santosh Kr. Jha, Patna V. DCIT, Central Circle-2, Patna

ITA 264/PAT/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0040 (ITAT-PATNA)
• Duration Of Justice: 11 month(s) 10 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: 09-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYA BISWAS
• Section: 201; 264

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA , . . , BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI L.P.SAHU, AM ./ ITA NO. 264 / PAT /20 1 8 ( / ASSESSMENT YEAR :20 1 3 - 20 1 4 ) SANTOSH KUMAR JHA, FLAT NO.122, YAMUNA APARTMENT BORING ROAD, PATNA VS. DCIT, CENTRAL CIRCLE - 2, PATNA ./ PAN NO. : A G ZPK 5672 P ( / 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 TH E ASSESSEE ASSAILING THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 3 , PATNA , DATED 20.07.2018 FOR THE ASSESSMENT YEAR 20 1 3 - 201 4 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THE CASE WAS CALLED FOR SECOND ROUND OF HEARING. THEREFORE, WE PROCEEDED TO DISPOSE OFF THE APPEAL OF THE ASSESSEE AFTER CONSIDERING THE SUBMISSIONS OF LD.DR AND THE MATERIAL EVIDENCE AVAILABLE ON RECORD. 3 . ON CAREFUL CONSIDERATION OF THE SUBMISSIONS OF LD. DR AND PERUSING THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRI BUNAL 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. EVEN ON PERUSAL OF THE ITA NO . 264 / PAT /201 8 2 ASSESSMENT ORDER, WE FIND THAT THE ASSESSING OFFICER HAS PASSED THE ASSESSMENT ORDER U/S.1 44 OF THE ACT . FROM THE ABOVE IT IS CLEAR, THAT THE ASSESSEE DID NOT APPEAR BEFORE BOTH THE AUTHORITIES BELOW TO SUBSTANTIATE ITS CLAIM. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND FAIR - PLAY, THERE WILL BE NO PREJ UDICE TO THE REVENUE IF ONE MORE OPPORTUNITY BE GRANTED TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE AO . ACCORDINGLY, WE RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF AO TO PASS A SPEAKING AND REASONED ORDER CONSIDERING THE SUBMISSIONS OF THE ASSES SEE, AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE AO POSITIVELY FOR EARLY DISPOSAL OF THE CASE. 4 . 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 : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) ITAT PATNA BENCH, PATNA 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, PATNA 6. / GU ARD FILE. //TRUE COPY//