SMT JAYSHREE THAKUR, BHAGALPUR V. ITO, WARD-1(2), BHAGALPUR

ITA 52/PAT/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0903 (ITAT-PATNA)
• Duration Of Justice: 2 year(s) 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 10-10-2022
• Assessment Year: 2007-2008
• Appeal Filed On: 02-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA [VIRTUAL HEARING AT KOLKATA] [BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER] I.T.A. Nos. 52 to 57/Pat/2020 Assessment Year: 2007-08 to 2012-13 Smt. Jayshree Thakur..................................................................................................................Appellant C/o. Rishikesh Choudhary, Flat No. 1626, Tower 16, Purvanchal Royal Park, Noida Sector 137, Uttar Pradesh-201304. [PAN: ABLPT 4755 D] VS ITO, Ward-1(2), Bhagalpur..................................................................................................Respondent Appearances by: Shri Balkrishna Mishra, Advocate appearing on behalf of the Assessee. Shri Rupesh Agrawal, Sr. DR appearing on behalf of the Revenue. Date of concluding the hearing : October 11, 2022 Date of pronouncing the order : October 13, 2022 ORDER PER BENCH: These captioned appeals are filed by the assessee pertaining to A.Y. 2007-08 to 2012-13 against the order of ld. CIT(A), Bhagalpur which are arising out of the assessment orders framed u/s 143(3) r.w.s. 147 of the Income-tax Act, 1961 all dated 26.03.2015 passed by ITO, Ward-1(2), Bhagalpur. 2. At the outset, the ld. counsel for the assessee submitted that since the assessee did not get any opportunity to file relevant documents as well as submission before the ld. CIT(A) since all the orders passed by the authorities below are ex-parte orders. Therefore, one more opportunity should be given to the assessee and the issues raised in the appeals may be set aside to the file of ld. CIT(A) for fresh adjudication on merits of the case. 3. The ld. DR was fair enough not to oppose such submission made by the ld. AR of the assessee. We, therefore, under the given facts and circumstances 2 I.T.A. Nos. 52 to 57/Pat/2020 Assessment Year: 2007-08 to 2012-13 Smt. Jayshree Thakur of the case are of the considered view that since the impugned orders are ex- parte order and no detailed discussion has been made on the merits of the case. Therefore, we in the interest of justice set aside the impugned orders and remit it back to the file of ld. CIT(A) for deciding the issues raised before us by way of speaking order. In the mean time, we also direct the assessee to remain vigilant in receiving the notices of hearing from the ld. CIT(A) and should not request for any further adjournment unless otherwise required for reasonable cause. It is also directed to the assessee to file all necessary documents before the ld. CIT(A) to substantiate its claim and facilitate the ld. CIT(A) for passing the speaking order. Needless to mention that the assessee should be given proper opportunity of being heard. 4. In the result, all the appeals filed by the assessee are allowed for statistical purposes. Order Pronounced in the Open Court on 13 th October, 2022. Sd/- Sd/- (MANISH BORAD) (SONJOY SARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 13/10/2022 Biswajit, Sr. PS Copy of order forwarded to: 1. Appellant: Smt. Jayshree Thakur. 2. Respondent: ITO, Ward-1(2), Bhagalpur. 3. The CIT(A) 4. The CIT 5. DR True Copy, By order, Assistant Registrar ITAT, Kolkata Benches, Kolkata