Manoj Kumar, Jehanabad V. ACIT, Circle-1, Gaya

ITA 310/PAT/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0035 (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: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 22-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYA BISWAS
• Assessee Lawyers: K M MISHRA
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA , . . , BEFORE SHRI CHANDRA MOHAN GARG, J M AND SHRI L .P. SAHU, A M ./ ITA NO. 310 / PAT /20 1 8 ( / ASSESSMENT YEAR :20 1 1 - 20 1 2 ) MANOJ KUMAR, JEHANABAD. VS. ACIT, CIRCLE - 1, GAYA ./ PAN NO. : AITPK9196L ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI K.M.MI SHRA & SH. ALOK KUMAR , AR /REVENUE BY : SHRI SUPRIYA BISWAS , DR / DATE OF HEARING : 18 /0 9 /2019 / DATE OF PRONOUNCEMENT : 19 /0 9 /2019 / O R D E R PER BENCH : THIS APPEAL IS FILED BY THE ASSESSEE ASSAI LING THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), PATNA , DATED 06.0 7 .201 8 FOR THE ASSESSMENT YEAR 20 1 1 - 1 2 . 2. AT THE OUTSET, LD. AR SUBMITTED THAT THE CIT(A) HAS PASSED THE EX - PARTE ORDER WITHOUT PROVIDING ANY OPPORTUNITY OF HEARING. THEREFORE, THE LD. AR PRAYED FOR AN OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE CIT(A). 3. ON THE OTHER HAND, LD. DR RELIED ON THE ORDERS OF LOWER AUTHORITIES. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE RELEVANT MATERIAL PLACED IN THE REC ORD OF THE TRIBUNAL . WE FIND THAT THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER EX - PARTE. LD. AR ITA NO . 310 / PAT /201 8 2 BEFORE THE BENCH SUBMITTED THAT THE ASSESSEE MAY BE PROVIDED ONE MORE OPPORTUNITY TO SUBSTANTIATE ITS CLAIM BEFORE THE CIT(A) . CONSIDERING THE FACTS AND CIRCUM STANCES 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 THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE CIT(A). ACCORDINGLY, WE RESTORE THE APPEAL OF THE ASSESSEE TO TH E 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) IN EARL Y 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 1 9 /09 / 201 9 . SD/ - ( C.M.GARG ) SD/ - ( L.P.SAHU ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /PATNA ; DATED : 19 / 09 /201 9 S.SINHA( P.S ) / 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//