Anju Kumar, Patna V. ITO, Ward-4(4), Patna

ITA 77/PAT/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7852 (ITAT-PATNA)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 06-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA BENCH, PATNA BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO . 77 /PAT /2019 ASSESSMENT YEAR : 2015 - 16 ANJU KUMAR, VILL: MATHIYAPUR, SHAHPUR DANAPUR CANNT. PATNA VS. ITO, WARD 4(4), PATNA PAN/GIR NO. AYWPK 4229 M (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI K.M.MISHRA , AR REVENUE BY : SHRI AJAY KUMAR , DR DATE OF HEARING : 1 8 /06/ 2019 DATE OF PRONOUNCEMENT : 18 /06/ 2019 O R D E R PER BENCH THIS I S AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - 2, PATNA DATED 15.2.2019 FOR THE ASSESSMENT YEAR 2015 - 15 . 2. THE GRIEVANCE OF THE ASSESSEE IN HIS GROUNDS OF APPEAL IS THAT THE CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT ISSUING NOTICE TO THE ASSESSEE AND ALSO WITHOUT CONSIDERING THE MERITS OF THE CASE. ITA NO.77/PAT/2019 ASSESSMENT YEAR : 2015 - 16 P A G E 2 | 3 3. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE R ECORD OF THE CASE AND ORDERS OF THE LOWER AUTHORITIES. ON PERUSAL OF THE CIT(A), WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. WE ALSO FIND THAT THE CIT(A) HAS FIXED THE APPEAL FOR HEARING ON 26.4.2018, 9.5.201 8, 21.5.2018, 21.12.2018 AND 21.1.2019 AND SINCE THERE WAS NO COMPLIANCE FROM THE SIDE OF THE ASSESSEE, THE IMPUGNED ORDER WAS PASSED EXPARTE WITHOUT CONSIDERING THE MERITS OF THE CASE. BEFORE US, LEARNED A.R. PRAYED THAT IF ONE MORE OPPORTUNITY IS GRANTE D, THE ASSESSEE WILL FULLY CO - OPERATE WITH THE CIT(A) FOR DISPOSAL OF THE APPEAL. CONSIDERING THE STATEMENT OF THE LEARNED A.R. OF THE ASSESSEE AT BAR AND IN ORDER TO IMPART SUBSTANTIAL JUSTICE TO THE ASSESSEE, WE RESTORE THE APPEAL TO THE FILE OF THE L EARNED CIT(A) TO DECIDE THE SAME AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO BOTH THE SIDES. THE ASSESSEE IS DIRECTED TO CO - OPERATE WITH THE CIT(A) FOR DISPOSAL OF THE APPEAL. WITH THESE DIRECTIONS, THE APPEAL IS RESTORED TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION. ITA NO.77/PAT/2019 ASSESSMENT YEAR : 2015 - 16 P A G E 3 | 3 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 18 /0 6 /2019. SD/ - SD/ - (LAXMI PRASAD SAHU) ( CHANDRA MOHAN GARG ) ACCOUNTANT MEMBER JUDICIALMEMBER PATNA ; DATED 18 /0 6 /209 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER SR. PVT. S ECRETARY ITAT, PATNA 1. THE APPELLANT : ANJU KUMAR, VILL: MATHIYAPUR, SHAHPUR DANAPUR CANNT. PATNA 2. THE RESPONDENT. ITO, WARD 4(4), PATNA 3. THE CIT(A) - 2 , PATNA 4. PR.CIT - 2 PATNA 5. DR, ITAT, PATNA 6. GUARD FILE. //TRUE COPY//