KRISHNA PRASAD, WEST CHAMPARAN V. ITO, WARD-, BETTIAH

ITA 34/PAT/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1341 (ITAT-PATNA)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 22-04-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Keywords: Right to appeal; Set aside
• Section: 250

Judgement Text

1 ITA NO. 34/PAT/2020 KRISHNA PRASAD, AY 2007-08 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 34/PAT/2020 ASSESSMENT YEAR:2007-08 KRISHNA PRASAD (PAN: AMYPP3330N) VS. INCOME TAX OFFICER, WARD, BETIAH APPELLANT RESPONDENT DATE OF HEARING 10.12.2020 DATE OF PRONOUNCEMENT 10.12.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI AJAY KUMAR, DR ORDER THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), MUZZAFARPUR DATED 20-01-2020 FOR ASSESSMENT YEAR 2007-08. 2. NONE APPEARED FOR THE ASSESSEE. HOWEVER, WE NOTE THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER AND HAS NOT DECIDED THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE AND AS REQUIRED BY SUB-SECTION (6) OF SECTION 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). THE LD. CIT(A) NOTES THAT THE CASE WAS POSTED FOR HEARING ON TWO OCCASIONS I.E. ON 19.12.2019 AND 13.01.2020. HOWEVER, SINCE NONE APPEARED AND THERE WAS NON-COMPLIANCE ON BEHALF OF ASSESSEE, HE HAS DECIDED THE APPEAL ON THE BASIS OF MATERIAL ON RECORD AND CONFIRMED THE ACTION OF AO. HOWEVER, THE MAIN DEFENSE ON BEHALF OF ASSESSEE WHICH IS DISCUSSED FROM A PERUSAL OF GROUND NUMBERS IS THAT THOUGH THE APPEAL WAS FIXED FOR HEARING ON THE LAST OCCASIONS ON 13.01.2020, THE NOTICE FIXING THE DATE OF HEARING WAS DISPATCHED ONLY ON 14.01.2020, THEREFORE PASSING OF EX-PARTE ORDER IS UNJUSTIFIED. 3. IN THIS CONTEXT, IT SHOULD BE KEPT IN MIND THAT IF AN ASSESSEE IS AGGRIEVED BY THE ORDER OF THE AO, THEN HE (ASSESSEE) HAS THE STATUTORY RIGHT TO FILE AN APPEAL BEFORE THE LD. CIT(A). THIS VALUABLE/STATUTORY RIGHT OF THE ASSESSEE CANNOT BE LIGHTLY BRUSHED ASIDE. THE LD. 2 ITA NO. 34/PAT/2020 KRISHNA PRASAD, AY 2007-08 CIT(A) SHOULD HAVE ALSO PASSED A SPEAKING ORDER ON EACH AND EVERY GROUNDS RAISED BY THE ASSESSEE. HAVING SAID SO, I EXPECT THE ASSESSEE TO BE DILIGENT WHILE PURSUING THE APPEAL AND THE ASSESSEE HAS TO FILE WRITTEN SUBMISSION, DOCUMENTS/MATERIALS IN SUPPORT OF THE CLAIM. THEREFORE, THE IMPUGNED ORDER OF THE LD. CIT(A) IS ERRONEOUS FOR NON-APPLICATION OF MIND AND FOR VIOLATION OF SECTION 250(6) OF THE ACT. IN THE LIGHT OF ABOVE DISCUSSION, THE IMPUGNED ORDER OF THE LD. CIT(A) IS SET ASIDE AND THE APPEAL IS RESTORED BACK TO HIM WITH DIRECTION TO PASS A SPEAKING ORDER AFTER GOING THROUGH THE STATEMENTS OF FACTS AS WELL AS ORAL/WRITTEN SUBMISSIONS/DOCUMENTS, IF ANY, FILED BY THE ASSESSEE AND IN ACCORDANCE TO LAW. THE ASSESSEE IS DIRECTED TO BE DILIGENT AND EITHER APPEAR OR/AND FILE NECESSARY PAPERS BEFORE HIM, IF ADVISED TO DO SO AND THE LD. CIT(A) TO DECIDE THE APPEAL IN ACCORDANCE TO LAW. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 10TH DECEMBER, 2020 SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 10TH DECEMBER, 2020 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI KRISHNA PRASAD, BANK ROAD, NARKATIYAGANJ, WEST CHAMPARAN-845455. 2 RESPONDENT ITO, WARD - BETIAH 3. 4. 5. CIT(A), MUZZAFARPUR CIT, MUZZAFARPUR DR, ITAT, PATNA. / TRUE COPY, BY ORDER, SENIOR PVT. SECY/DDO.