Sri Ranbir Singh Khanuja, Jamshedpur V. ACIT, Central Circle, Jamshedpur

ITA 271/RAN/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3859 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 08-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NISHA SINGH MARR
• Assessee Lawyers: M K CHOUDHURY
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO. 371/RAN/2018 ASSESSMENT YEAR: 2014-15 SARITA DEVI BAID...............................APPELLANT STATION ROAD, JUGSALAI, JAMSHEDPUR 831006. [PAN: ABCPB 1303 N] ACIT, CIRCLE-3, JAMSHEDPUR.........................................................................................RESPONDENT 2, BAGMATI RAOD, JAMSHEDPUR. APPEARANCES BY: SHRI M.K. CHOUDHURY, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SMT. NISHA SINGH MARR, JCIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 06, 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 08, 2019 ORDER PER MADHUMITA ROY, JM THE INSTANT APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 24.04.2017 PASSED BY THE LD. CIT(A), JAMSHEDPUR, ARISING OUT OF THE ORDER PASSED BY THE ACIT, CIRCLE 3, JAMSHEDPUR U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREIN AFTER REFERRED TO AS THE ACT) FOR A.Y. 2014-15, WHICH IS ADMITTEDLY AN EX- PARTE ONE. 2. AT THE TIME OF HEARING OF THE INSTANT APPEAL THE LEARNED COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT AN OPPORTUNITY OF BEING HEARD TO BE GIVEN BY THE ASSESSEE TO TREAT HIS CASE BEFORE THE LD. CIT(A)AFRESH AND HENCE THE ISSUE TO BE SET ASIDE THE FILE OF THE LD. CIT(A). ON THE CONTRARY, THE LEARNED DR RELIED UPON THE ORDER PASSED BY THE AUTHORITIES BELOW. 2 I.T.A. NOS. 371/RAN/2018 ASSESSMENT YEAR: 2014-15 SARITA DEVI BAID 3. HAVING HEARD THE LEARNED COUNSEL FOR THE PARTIES, HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE FIND IT FIT AND PROPER IN ORDER TO PREVENT THE MISCARRIAGE OF JUSTICE TO SET ASIDE THE ISSUE TO THE FILE OF THE LD. CIT(A) TO CONSIDER IT AFRESH UPON GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND AFTER TAKING INTO CONSIDERATION THE EVIDENCE ON RECORD AND ALSO THE EVIDENCE WHICH THE ASSESSEE MAY CHOOSE TO FILE AT THE TIME OF HEARING OF THE MATTER. WE ALSO MAKE IT CLEAR THAT THE ASSESSEE WILL ALSO NOT ASK FOR UNNECESSARY ADJOURNMENT BEFORE THE LD. CIT(A) AND WILL CO-OPERATE WITH HIM. 4. IN THE RESULT, ASSESSEES APPEAL IS THUS, ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08 NOVEMBER, 2018. SD/- SD/- ( PRADIP KUMAR KEDIA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 08/11/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SARITA DEVI BAID. 2. ACIT, CIRCLE 3, JAMSHEDPUR. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, RANCHI