Sanjay Kumar, Nawada V. ITO, Ward-2(5), Biharsharif

ITA 341/PAT/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0055 (ITAT-PATNA)
• Duration Of Justice: 9 month(s) 2 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: 17-12-2018
• 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. 341 / PAT /20 1 8 ( / ASSESSMENT YEAR :20 1 3 - 20 1 4 ) SANJAY KUMAR, C/O CEMENT CHHOR SHOP, MAFIGALI, STATION ROAD, WARSALIGANJ, NAWADA - 8051 3 0, VS. ITO WARD - 2(5 ), BIHARSHARIF ./ PAN NO. : A UGPK 2480 A ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE 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 APP EAL IS FILED BY THE ASSESSEE ASSAILING THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 , PATNA , DATED 27.09.2018 FOR THE ASSESSMENT YEAR 20 1 3 - 201 4 . 2. AS PER THE OFFICE NOTE, THERE IS A DELAY OF 21 DAYS IN FILING THE PRESENT APPEAL. THE ASSESSEE HAS FIL ED AN APPLICATION FOR CONDONATION OF DELAY. WE HAVE GONE THROUGH THE APPLICATION OF THE ASSESSEE AND FOUND THAT THERE IS SUFFICIENT CAUSE FOR DELAY IN FILING THE PRESENT APPEAL BY THE ASSESSEE. LD. DR HAS NO OBJECTION FOR CONDONATION OF DELAY. ACCORDINGLY, WE CONDONE THE DELAY AND APPEAL IS HEARD FINALLY. 3 . NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THE CASE WAS CALLED FOR SECOND ROUND OF HEARING. THEREFORE, WE PROCEEDED TO DISPOSE OFF THE ITA NO . 341 / PAT /201 8 2 APPEAL OF THE ASSESSEE AFTER CONSIDERING THE SUBMISSIONS OF LD.DR AND THE MATERIAL EVIDENCE AVAILABLE ON RECORD. 4 . 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, 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 THE ASSESSEE TO REPRES ENT ITS CASE 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 ASSESSING OFFICER AND SUBMISSIONS OF THE ASSESSEE, AFTER PROVIDING SUFFICIENT OPPORTU NITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE CIT(A) POSITIVELY FOR EARLY 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 19 / 09 / 201 9 . SD/ - ( L.P.SAHU ) S D/ - ( C.M.GARG ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER /PATNA ; DATED 19 / 09 /201 9 PRAKASH KUMAR MISHRA, SR.PS(ON TOUR) / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) ITAT PATNA BENCH, PATNA 1. / THE APPELLANT - 2. / TH E RESPONDENT - 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, PATNA 6. / GUARD FILE. //TRUE COPY//