Kumari Ashiki Patel, Patna V. ITO, Ward-4(5), Patna

ITA 83/PAT/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8064 (ITAT-PATNA)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SB
• Assessment Year: 2014-2015
• Appeal Filed On: 07-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHIKESH JHA

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 .83 /PAT /2019 ASSESSMENT YEAR : 2014 - 15 KUMARI ASHIKI PATEL, FLAT NO.302, CITY HEART APARTMENT, C/O. K.K.MANDAL OPP. BHUMI VIKASH BANK, BUDH MARG, PATNA VS. ITO, WARD 4(5), PATNA PAN/GIR NO. BVIPP 5532 N (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI SHIKESH JHA , AR REVENUE BY : SHRI AJAY KUMAR , DR DATE OF HEARING : 28 /06/ 2019 DATE OF PRONOUNCEMENT : 28 /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 29.1.2019 FOR THE ASSESSMENT YEAR 201 4 - 15. 2. AT THE OUTSET, LEARNED A.R. OF THE ASSESSEE SUBMITTED THAT THE CIT(A) HAS PASSED ORDER EXPARTE WITHOUT GIVING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. HE PRAYED BEFORE US THAT ITA NO.83/PAT/2019 ASSESSMENT YEAR : 2014 - 15 P A G E 2 | 3 ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO PUTFORTH HIS CASE BEFORE THE CIT(A). 3. LEARNED D.R. OPPOSED THE PRAYER OF LEARNED A.R. OF THE ASSESSEE ON THE GROUND THAT SEVERAL OPPORTUNITIES HAVE BEEN PROVIDED TO THE ASSESSEE. 4. HAVING HEARD THE RIVAL SUBMISSIONS, WE FIND FROM THE IMPUGNED ORDER THAT THE CIT(A) HAS FI XED FOR HEARING ON 24.7.2018, 5.11.2018, 21.12.2018 AND 18.1.2019 BUT THE ASSESSEE FAILED PUT IN APPEARANCE BEFORE HIM. HOWEVER, BEFORE US, LEARNED A.R. REQUESTED TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE. THEREFORE, IN ORDER TO RENDER SUBSTANTIAL JUS TICE, WE REMIT THE MATTER BACK TO THE FILE OF THE CIT(A) TO GIVE ANOTHER OPPORTUNITY TO THE ASSESSEE WITH A DIRECTION TO RED ECIDE THE APPEAL AFTER GIVING PROPER OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR SUOTOMO BEFORE THE CIT(A ) AFTER RECEIPT OF THIS ORDER AND FILE THE RELEVANT DOCUMENTS FOR ADJUDICATION OF THE ASSESSEE BY THE CIT(A). WE ORDER ACCORDINGLY. ITA NO.83/PAT/2019 ASSESSMENT YEAR : 2014 - 15 P A G E 3 | 3 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 28 /0 6 /2019. SD / - SD/ - (LAXMI PRASAD SAHU) ( CHANDRA MOHAN GARG ) ACCOUNTANT MEMBER JUDICIALMEMBER PATNA ; DATED 28 /0 6 /209 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER SR. P VT.SECRETARY ITAT, PATNA 1. THE APPELLANT : KUMARI ASHIKI PATEL, FLAT NO.302, CITY HEART APARTMENT, C/O. K.K.MANDAL OPP. BHUMI VIKASH BANK, BUDH MARG, PATNA 2. THE RESPONDENT. ITO, WARD 4(5), PATNA 3. THE CIT(A) - 2 , PATNA 4. PR.CIT - 2, PATNA 5. DR, ITAT, PATNA 6. GUARD FILE. //TRUE COPY//