Kaizen IIT Academy, Bokaro V. ITO,Ward-3(3), Bokaro

ITA 27/RAN/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1690 (ITAT-RANCHI)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 22-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P.K. MONDAL
• Section: 201; 20

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH , RANCHI , BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ./ ITA NO. 27 / RAN /20 1 9 ( / ASSE SSMENT YEAR : 20 1 5 - 201 6 ) KAIZEN IIT ACADEMY, PLOT NO. 29, SECTOR - 4, BOKARO BOKARO STEEL CITY, 827004 VS. ITO, WARD - 3(3), BOKARO, JHARKHAND ./ ./ PAN/GIR NO. : A A KFK 0219 M ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : NONE /REVENUE BY : SHRI P.K.MONDAL , DR / DATE OF HEARING : 2 4 / 0 5 /201 9 / DATE OF PRONOUNCEMENT 24 / 0 5 /201 9 / O R D E R TH IS APPEAL HA S BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), HAZARIBAGH , DATE D 03.12.2018 FOR THE ASSESSMENT YEAR 20 15 - 201 6 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE, EVEN THE CASE WAS CALLED FOR SECOND ROUND HEARING, NEITHER ANY ADJOURNMENT PETITION IS FILED BY THE ASSESSEE, THEREFORE, I PROCEEDED TO DISPOSE OFF THE CASE AFTER CONSIDERING THE SUBMISSIONS OF THE LD. DR AND MATERIAL AVAILABLE ON RECORD. 3 . L D. DR RELIED ON THE ORDERS OF CIT(A) AND ASSESSING OFFICER AND SUBMITTED THAT THE ASSESSEE DELIBERATE NOT APP EARED BEFORE THE CIT(A), THEREFORE, APPEAL OF THE ASSESSEE DESERVES TO BE DISMISSED. ITA NO. 27 / R AN /201 9 2 4 . I HAVE HEARD THE SUBMISSIONS OF LD. DR AND PERUSED THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL . I FIND THAT THE APPEAL OF THE ASSESSEE FILED BEFORE THE C IT(A) HAS BEEN DISMISSED EX PARTE BY THE CIT(A). CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND FAIR - PLAY, THERE WILL BE NO LOSS TO THE REVENUE IF ONE MORE OPPORTUNITY BE GRANTED TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE CIT(A) . ACCORDINGLY, I RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION OF THE APPEAL OF THE ASSESSEE, AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE AO IN EARLY DISPOSAL OF THE CASE. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 24 / 05 / 201 9 . SD/ - ( CHANDRA MOHAN GARG ) / JUDICIAL MEMBER / RANCHI ; DATED 24 / 05 /201 9 PRAKASH KUMAR MISHRA , S R.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, RANCHI 1. / THE APPELLANT - . KAIZEN IIT ACADEMY, PLOT NO.29, SECTOR - 4, BOKARO BOKARO STEEL CITY, 827004 2. / THE RESPONDENT - ITO, WARD - 3(3), BOKARO, JHARKHAND 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, RANCHI 6. / GUARD FILE. //TRUE COPY//