Patel Minerals, West Singhbhum V. ITO WARD-3(4), Chaibasa

ITA 79/RAN/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0486 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 13-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: INDERJI T SINGH
• Assessee Lawyers: P S PAUL

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 79 / RAN /201 7 ASSESSMENT YEAR : 2012 - 13 PATEL MINERALS NEW COLONY, NIMDIH, CHAIBASA, WEST SINGHBHUM VS. ITO, WARD 3(4), CHAIBASA PAN/GIR NO. AAJFP 7234 N (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI P.S.PAUL, CA , ADV REVENUE BY : SHRI INDERJIT SINGH, CIT (DR) DATE OF HEARING : 27 / 11 / 2018 DATE OF PRONOUNCEMENT : 28 / 11 / 2018 O R D E R PER N.S.SAINI, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A), JAMSHEDPUR D ATED 16.1.2017 FOR THE ASSESSMENT YEAR 2013 - 14. 2. IN GROUND NO.1 OF APPEAL, THE GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) IS NOT JUSTIFIED IN DISMISSING THE APPEAL DUE TO NON - COMPLIANCE ON THE DATE OF HEARING ON 29.11.2016 AND ON 16.1.2017. 3. ON PERUSAL OF THE ORDER OF THE CIT(A), WE OBSERVE THAT THE CIT(A) HAS ALLOWED TWO OPPORTUNITIES OF HEARING TO THE ASSESSEE ITA NO79 / RAN/ 2017 ASSESSMENT YEAR : 2013 - 14 P A G E 2 | 3 AND THE ASSESSEE DID NOT APPEAR BEFORE HIM. THEREFORE, THE CIT(A) DISMISSED THE APPEAL OF THE ASSESSE. 4. BEFORE US, LD AUTHORISED REPRESENTATIVE HAS PRAYED THAT ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO PUT APPEARANCE BE FORE HIM. 5. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF SUBSTANTIAL JUSTICE, WE CONSIDER IT JUST AND FAIR TO RESTORE THE MATTE R TO THE FILE OF THE CIT(A) WITH IMPO SITION OF COST ON THE ASSESSEE . WE, THEREFORE, DIRECT THE ASSESSEE TO DEPOSIT A COST OF RS.5,000/ - ON OR BEFORE 31.12.2018. THE ASSESSEE IS FURTHER DIRECTED TO FILE COPY OF THE CHALLAN OF DEPOSIT OF COST BEFORE THE CIT(A) AS AN EVIDENCE IN COMPLIANCE OF THE ORDER OF THIS TRIBUNAL AS WELL AS TO FILE COPY OF THE S AME TO THE TRIBUNAL. WITH THESE DIRECTIONS, THE APPEAL OF THE ASSESSEE IS RESTORED TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 28 / 11 /2018. SD/ - SD/ - ( PAVAN KUMAR GADALE) ( N.S SAINI) JUDICIALMEMBER A CCOUNTANT MEMBER RANCHI ; DATED 28 / 11 /2018 B.K.PARIDA, SPS ITA NO79 / RAN/ 2017 ASSESSMENT YEAR : 2013 - 14 P A G E 3 | 3 COPY OF THE ORDER FORWARDED TO : BY ORDER SR. PVT. SECRETARY, ITAT, RANCHI ON TOUR 1. THE APPELLANT : PATEL MINERALS NEW COLONY, NIMDIH, CHAIBASA, WEST SINGHBHUM 2. THE RESPONDENT. ITO, WARD 3(4), CHAIBASA 3. THE CIT(A) - JAMSHEDPUR 4. PR.CIT - JAMSHEDPUR 5. DR, ITAT, RANCHI 6. GUARD FILE. //TRUE COPY//