Sri Indrajit Singh, Dhanbad V. ITO, Ward-1(4), Dhanbad

ITA 265/RAN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2490 (ITAT-RANCHI)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 05-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJOY KUMAR ADL
• Section: 143(3); 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH SMC RANCHI BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.264 TO 267/RAN/2019 ASSESSMENT YEARS: 2002-03 TO 2003-04 & 2005-06 TO 2006-07 SRI INDRAJIT SINGH PROP: M/S BAJRANGBALI SOFT COKE INDUSTRIES, BALIAPUR, DHANBAD [ PAN NO.ALCPS 4358 Q ] / V/S . INCOME TAX OFFICER WARD-1(4), MADA BUILDING, LUBI CIRCULAR ROAD, DHANBAD-826001 /APPELLANT .. /RESPONDENT /BY ASSESSEE SHRI DEVESH PODDAR, ADVOCATE /BY RESPONDENT SHRI AJOY KUMAR ADL.CIT-DR /DATE OF HEARING 04-03-2020 /DATE OF PRONOUNCEMENT 04-03-2020 /O R D E R (ORAL) THESE FOUR ASSESSEES APPEALS FOR ASSESSMENT YEAR S 2002-03, 2003-04, 205-06 & 2006-07, ARISE AGAINST THE COMMISSIONER OF INCOME -TAX (APPEALS) DHANBADS SEPARATE ORDERS DATED 02.08.2016 & 08.06.2017 PASSE D IN CASE NOS. 151, 152/DHN/2006-07, 247/DHN/2010-11 & 212/DHN/2008-09, INVOLVING PROCEEDINGS U/S. 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. IT TRANSPIRES AT THE OUTSET WITH THE ABLE ASSIS TANCE OF LEARNED DEPARTMENTAL REPRESENTATIVE THAT THE CIT(A) HAS PASSED HIS LOWER APPELLATE ORDERS EX PARTE IN ALL THREE CASES WHILST AFFIRMING THE ASSESSING OFFICER NOT ONLY TAKING RECOURSE TO SEC. 148 R.W.S. 147 PROCEEDINGS BUT ALSO MAKING VARIOUS DISA LLOWANCE(S) / ADDITION(S) ON MERITS. 3. I NOTICE FROM A PERUSAL OF CASE FILE(S) THAT THE CIT(A) HAS TAKEN AN ADVERSE VIEW OF ASSESSEES NON-APPEARANCE ON THE LAST DATE OF HE ARING I.E. 01.08.2016 AFTER OBSERVING THAT HE HAD BEEN ISSUED THE RELEVANT NOTI CE DATED 08.07.2016. THERE IS NO ITA NOS.264-267/RAN/2019 A.YS.02-03, 0 3,04 05-06 & 06-07 SH INDRAJIT SINGH VS. ITO WD 1(4)) DHN PAGE 2 INDICATION IN THE CASE FILE(S) AS TO WHETHER THE SA ID LAST HEARING NOTICE HAD ACTUALLY BEEN SERVED OR NOT. I DEEM IT APPROPRIATE IN VIEW O F THESE CLINCHING FACTS TO RESTORE BACK THE INSTANT FOUR APPEALS TO THE CIT(A) FOR AFR ESH ADJUDICATION WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. 4. THESE FOUR ASSESSEES APPEALS ARE ACCEPTED FOR S TATISTICAL PURPOSES. A COPY OF INSTANT COMMON ORDER BE PLACED IN THE RESPECTIVE CA SE FILE(S) ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF HEARING ON WEDNESDAY , 4 TH MARCH, 2020 SD/- ( #$ ) (S.S. GODARA) JUDICIAL MEMB ER *DKP/SR.PS ' - 04/03/2020 / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE- SRI INDRAJAIT SINGH PROP: M/S BAJRANGBALI SOFT COK E INDUSTRIES BALIAPUR, DHANBAD-82 8201 2. /REVENUE-ITO WARD-1(4) MADA BUILDING, LUBI CIRCULAR RD. DHANBAD-826001 3. + - / CONCERNED CIT 4. - - / CIT (A) 5. . $$+ , + / DR, ITAT, RANCHI 6. 2 / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY/P.S (ON TOUR) +,