Jamil Akhatar, Madhubani V. ITO, Madhubani

ITA 48/PAT/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6136 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2003-2004
• Appeal Filed On: 23-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYA BISWAS
• Assessee Lawyers: BASISTH PD SINGH
• 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. 48 / PAT /20 1 8 ( / ASSESSMENT YEAR :20 03 - 20 04 ) JAMIL AKHTAR, THANA CHOWK, MADHUBANI MADHUBANI - 847212 VS. ITO, WARD - MADHUBANI ./ PAN NO. : A DYPA 6641 C ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSE E BY : SHRI BASISTH PD. SINGH, AR /REVENUE BY : SHRI SUPRIYA BISWAS , JCIT - DR / DATE OF HEARING : 20 /0 9 /2019 / DATE OF PRONOUNCEMENT : 20 /0 9 /2019 / O R D E R PER BENCH : THIS APPEAL IS FILED BY THE AS SESSEE ASSAILING THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), MUZAFFARPUR , DATED 16.11.2017 FOR THE ASSESSMENT YEAR 20 0 3 - 20 0 4 . 2. AT THE OUTSET, LD. AR SUBMITTED THAT THE CIT(A) HAS PASSED THE EX - PARTE ORDER WITHOUT PROVIDING ANY OPPORTUNITY OF HEARI NG. THEREFORE, THE LD. AR PRAYED FOR AN OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE AO. 3. ON THE OTHER HAND, LD. DR RELIED ON THE ORDERS OF LOWER AUTHORITIES. 4 . ON CAREFUL CONSIDERATION OF THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND ON PERUSAL OF T HE 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 LD. CIT(A) HAS PASSED THE IMPUGNED ORDER EX - PARTE. EVEN ON PERUSAL OF THE ASSESSMENT ORDER, WE FIND THAT THE ASS ESSING OFFICER HAS ITA NO . 48 / PAT /201 8 2 PASSED THE ASSESSMENT ORDER U/S.144 OF THE ACT. FROM THE ABOVE IT IS CLEAR, THAT THE ASSESSEE DID NOT APPEAR BEFORE BOTH THE AUTHORITIES BELOW TO SUBSTANTIATE ITS CLAIM. HOWEVER, LD. AR BEFORE US SUBMITTED THAT ONE MORE OPPORTUNITY MAY B E PROVIDED TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE ASSESSING OFFICER. CONSIDERING THE FACT S AND CIRCUMSTANCES OF THE CASE, SUBMISSIONS OF THE ASSESSEE AND IN THE INTEREST OF JUSTICE, THERE WILL BE NO PREJUDICE TO THE REVENUE IF ONE MORE OPPORTUNIT Y BE GRANTED TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE AO. ACCORDINGLY, WE RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF AO TO PASS A SPEAKING AND REASONED ORDER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE, AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE AO 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 20 /09 / 201 9 . SD/ - ( L.P.SAHU ) S D/ - ( C.M.GARG ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER /PATNA ; DATED 20 / 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//