SHRI. AMARJIT KUMAR S/O. SHRI OM PARKASH, NAWANSHAHR V. INCOME TAX OFFICER , NAWANSHAR

ITA 294/ASR/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6175 (ITAT-AMRITSAR)
• Duration Of Justice: 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 30-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH AMRITSAR BEFORE SHRI L.P. SAHU, AM & SHRI RAVISH SOOD, JM . / ITA NO. 294 / ASR /201 9 ( / ASSESSMENT YEAR : 20 11 - 201 2 ) SHRI AMARJIT KUMAR, SO N OF SHRI OM PRAKASH, VILL. GOSAL, TEHSIL BANGA, DISTT. SBS NAGAR(NAWANSHAHR) VS. ITO, NAWANSHAHR ./ PANNO. : BKBPK 9511 Q ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : NONE /REVE NUE BY : SHRI CHARAN DASS, DR / DATE OF HEARING : 0 6 / 02 /20 20 / DATE OF PRONOUNCEMENT : 0 6 / 02 /20 20 / O R D E R PER BENCH : TH E ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDER OF CIT(A) - I , JALANDHAR , DATED 2 2 .0 3 .2019 FOR ASSESSMENT YEAR 20 11 - 201 2 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THE CASE WAS CALLED FOR SECOND ROUND OF HEARING. THEREFORE, WE PROCEEDED TO DISPOSE OFF THE APPEAL OF THE ASSESSEE AFTER CONSIDERING THE SUBMISSIONS OF LD.DR AND THE MATERIAL E VIDENCE AVAILABLE ON RECORD. 3. ON CAREFUL CONSIDERATION OF THE SUBMISSIONS OF LD. DR AND PERUSING THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL ALONG WITH THE ORDERS OF BOTH THE AUTHORITIES BELOW, AT THE OUTSET, WE FIND THAT THE CIT(A) HA S PASSED THE IMPUGNED ORDER EX - PARTE DUE TO ITA NO. 294 / ASR /201 9 2 NON - APPEARANCE BY THE ASSESSEE . CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF CIT(A) TO PASS A SPEAKING AND REASONED ORDE R CONSIDERING THE SUBMISSIONS OF THE ASSESSEE, AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE CIT(A) POSITIVELY FOR EARLY DISPOSAL OF THE CASE WITHOUT TAKING ANY UNNECESSARY ADJOURNMEN T. WE ORDER ACCORDINGLY. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 06/ 02 /20 20 . SD/ - ( RAVISH SOOD ) SD/ - (L.P.SAHU) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / AMRITSAR ; DATED 0 6 / 02 /20 20 PRAKASH KUMAR MISHRA, SR.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) ITAT AMRITSAR BENCH, AMRITSAR 1. / THE APPELLANT - SHRI AMARJIT KUMAR, SON OF SHRI OM PRAKASH, VILL. GOSAL, TEHSIL B ANGA, DISTT. SBS NAGAR(NAWANSHAHR) 2. / THE RESPONDENT - ITO, NAWANSHAHR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, AMRITSAR 6. / GUARD FILE. //TRUE COPY//