Smt. Seema Sanghvi, Bokaro Steel City V. ACIT, Circle-II, Dhanbad

ITA 280/RAN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1748 (ITAT-RANCHI)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 24-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH SMC, RANCHI BEFORE SH. S.S.GODARA, JUDICIAL MEMBER ITA NO.280/RAN/2018 [ASSESSMENT YEAR: 2010-11] SMT. SEEMA SANGHVI, FLAT NO.5, 2 ND FLOOR, PUSHPAK SOCIETY, GUJRAT COLONY, CHAS, BOKARO-827013. PAN-AQGPS1308F VS ACIT, CIRCLE-II, DHANBAD. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. P.K.MONDAL, JCIT DATE OF HEARING 10.01.2019 DATE OF PRONOUNCEMENT 15 .0 3 .2019 ORDER PER SH. S.S.GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR AY 2010-11 ARISES AGAINST THE ORDER DATED 23.05.2018 PASSED BY THE CIT(A), DHANBAD IN APPEAL NO.143/DHN/2013-14 IN PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). CASE CALLED TWICE. NONE APPEARED ON BEHEST OF THE ASSESSEE DESPITE THE NOTICE DATED 27.12.2018 BY RPAD. 2. IT EMERGES AT THE OUTSET THAT THE CIT(A)S ORDER PASSED EX-PARTE HAS CONFIRMED THE ASSESSING OFFICERS ACTION IN DISALLOWING AND COMMISSION(S) OF RS.1,49,363/- AND RS.3,60,000/-; RESPECTIVELY. THE CIT(A)S ORDER DOES NOT MAKE IT CLEAR AS TO WHETHER THE RELEVANT HEARING NOTICE DATED 14.12.2018 AND 16.04.2018 HAD BEEN ACTUALLY SERVED ON THE ASSESSEE OR NOT. COUPLED WITH THIS, THE FACT ALSO REMAINS THAT THE CIT(A) HAS NOWHERE CONSIDERED ISSUE ON MERITS AS ENVISAGED U/S 250(6) OF THE ACT. I THEREFORE RESTORE THE INSTANT CASE BACK TO THE CIT(A) FOR FRESH ADJUDICATION ON THE MERITS AS PER LAW. ITA NO.280/RAN/2018 [ASSESSMENT YEAR: 2010-11] PAGE | 2 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15.03.2019. SD/- (S.S.GODARA) JUDICIAL MEMBER DATE:- 15.03.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- SMT. SEEMA SANGHVI, FLAT NO.5, 2 ND FLOOR, PUSHPAK SOCIETY, GUJRAT COLONY, CHAS, BOKARO-827013. 2. RESPONDENT-ACIT, CIRCLE-II, DHANBAD. 3. CIT-RANCHI 4. CIT(APPEALS)-RANCHI 5. DR: ITAT-RANCHI BENCHES SR.P.S./H.O.O ITAT, RANCHI