Shashank Auto Pvt Ltd, Muzaffarpur V. ACIT Circle-2, Muzaffarpur

ITA 308/PAT/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0043 (ITAT-PATNA)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 22-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYA BISWAS
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA , . . , BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI L.P.SAHU, AM ./ ITA NO S . 3 08 & 309 / PAT /20 1 8 ( / ASSESSMENT YEAR S :20 1 3 - 14& 20 1 4 - 15 ) SHASHANK AUTO PVT. LTD. MUZAFFARPUR . VS. AC IT, CIRCLE - 2 , MUZFFARPUR . ./ PAN NO. : AAPCS1786D ( / APPELLANT ) .. ( / RESPONDENT ) /ASSE SSEE BY : NONE /REVENUE BY : SHRI SUPRIYA BISWAS , JCIT - DR / DATE OF HEARING : 18 /0 9 /2019 / DATE OF PRONOUNCEMENT : 19 /0 9 /2019 / O R D E R PER BENCH : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), JAMSHEDPUR , DATED 28 . 0 6 .201 8 FOR THE ASSESSMENT YEAR S 2013 - 201 4 & 20 1 4 - 15 . 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 EVIDENCE AVAILABLE ON RECORD. 3 . WE HAVE HEARD THE SUBMISSIONS OF LD. DR AND PERU SED THE ENTIRE MATERIAL PLACED ON RECORD. A T THE OUTSET, W E FIND THAT THE LD. CIT (A) HAS PASSED THE IMPUGNED ORDER EX - PARTE. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND FAIR - PLAY, THERE WILL BE NO PREJUDICE TO THE REVENUE IF ONE MORE OPPORTUNITY BE GRANTED TO ITA NO S . 3 08 & 309 / PAT /201 8 2 THE ASSESSEE TO REPRESENT ITS CAS E BEFORE THE CIT(A). ACCORDINGLY, WE RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF CIT(A) TO PASS A SPEAKING AND REASONED ORDER CONSIDERING THE FINDINGS OF AO AND 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. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 19 /09 / 201 9 . SD/ - ( C.M.GA RG ) SD/ - ( L.P.SAHU ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /PATNA ; DATED 19 / 09 /201 9 S.SINHA(PS) / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( PRIVATE SECRETARY ) ITAT PATNA BENCH, PATNA 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, PATNA 6. / GUARD FILE. //TRUE COPY// ITA NO S . 3 08 & 309 / PAT /201 8 3 SR. NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATION SHEETS ARE ATTACHED DICTATED ON COMPUTER SR.PS/PS 2 DRAFT DICTATED ON 1 9 .09.19 SR.PS/PS 3 DRAF T PLACED BEFORE AUTHOR 1 9 .09.19 SR.PS/PS 4 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 5 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 6 APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 7 ORDER PRONOUNCEMENT ON SR.PS/PS 8 FILE S ENT TO THE BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE AR 11 DATE OF DISPATCH OF ORDER