RITA SEN, JAMSHEDPUR V. ITO WARD-2(4), JAMSHEDPUR

ITA 265/RAN/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0435 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 01-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MOHANTY
• Assessee Lawyers: P C PAUL

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI SMC BENCH, RANCHI BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER ITA NO265 / RAN /201 7 ASSESSMENT YEAR : 2014 - 15 RITA SEN, CHOWLI BASA, SERAIKELA KHARSWAN, JAMSHEDPUR VS. ITO, WARD 2(4), JAMSHEDPUR PAN/GIR NO. (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI P.C.PAUL, CA REVENUE BY : SHRI A.K.MOHANTY, JCIT DATE OF HEARING : 27 / 11 / 2018 DATE OF PRONOUNCEMENT : 27 / 11 / 2018 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A), JAMSHEDPUR D ATED 17.7.2017 FOR THE ASSESSMENT YEAR 2014 - 15. 2. THE GRIEVANCE OF THE ASSESSE IN THIS APPEAL IS THAT THE CIT(A) WAS NOT WAS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE ASSESSE DUE TO NON - COMPLIANCE OF NOTICES OF HEARING. 3. AT THE OUTSET, LD AUTHORISED REPRESENTATIVE OF THE ASSESSE SUBMITTED THAT THE NOTICES WERE SENT BY THE LD CIT(A) ON THE WRONG POSTAL ADDRESS, THEREFORE, THE ASSESSE COULD NOT APPEAR BEFORE HIM ITA NO. / RAN/ 2017 ASSESSMENT YEAR : P A G E 2 | 3 AND THE CIT(A) DISMISSED THE APPEAL OF THE ASSESSE. LD AUTHORISED REPRESENTATIVE PRAYED THAT ONE MORE OPPORTUNITY SH OULD BE GRANTED TO THE ASSESSEE TO PRESENT HER CASE BEFORE THE CIT(A). 3 . LD DEPARTMENTAL REPRESENTATIVE VEHEMENTLY OPPOSED TO THE GRANTING OF ANOTHER OPPORTUNITY TO THE ASSESSEE BEFORE THE CIT(A) . 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERUSING THE MA TERIALS AVAILABLE ON RECORD, I FIND THAT IN OR DER TO RENDER SUBSTANTIAL JUSTICE TO THE ASSESSEE, ALL MATERIALS FACTS ARE REQUIRED TO BE BROUGHT ON RECORD TO ADJUDICATE THE ISSUE. FOR DOING SO, AN OPPORTUNITY HAS TO BE ALLOWED TO THE ASSESSE. THEREFORE, I RESTORE THE APPEAL BACK TO THE FILE OF THE CIT( A) TO ADJUDICATE THE ISSUES IN THE PRESENT APPEAL AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 27 / 11 /2018. SD/ - ( N.S SAINI) A CCOUNTANT MEMBER RANCHI ; DATED 27 / 11 /2018 B.K.PARIDA, SPS ITA NO. / RAN/ 2017 ASSESSMENT YEAR : P A G E 3 | 3 COPY OF THE ORDER FORWARDED TO : BY ORDER SR. PVT. S ECRETARY, ITAT, RANCHI ON TOUR 1. THE APPELLANT : RITA SEN, CHOWLI BASA, SERAIKELA KHARSWAN, JAMSHEDPUR 2. THE RESPONDENT. ITO, WARD 2(4), JAMSHEDPUR 3. THE CIT(A) - JAMSHEDPUR 4. PR.CIT - JAMSHEDPUR 5. DR, ITAT, RANCHI 6. GUARD FILE. //TRUE COPY//