Progressive Construction Corporation, Ranchi V. DCIT,Circle-3, Ranchi

ITA 90/RAN/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1408 (ITAT-RANCHI)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 27-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL
• Section: 201

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH , RANCHI , BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ./ ITA NO. 90 / RAN /20 1 9 ( / ASSE SSMENT YEAR : 20 13 - 20 1 4 ) M/S PROGRESSIVE CONSTRUCTION CORPORATION, C/O BHAWANI MOTORS, NEAR KARPURI CHOWK, BHAWANATHPUR, GARHWA - 822129 VS. DCIT, CIRLCE - 2, RANCHI ./ ./ PAN/GIR NO. : A AMFP 3644 B ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : NONE /REVENUE BY : SHRI P.K.MONDAL , DR / DATE OF HEARING : 2 2 / 0 5 /201 9 / DATE OF PRONOUNCEMENT 22 / 0 5 /201 9 / O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), RANCHI, DATE D 26.1 1 .2018, PASSED IN FIRST APPEAL NO. CIT(A),RANCHI/10 172 /201 6 - 1 7 FOR THE ASSESSMENT YEAR 201 3 - 201 4 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE, NEITHER ANY ADJOURNMEN T APPLICATION HAS BEEN FILED BY THE ASSESSEE, THEREFORE, I PROCEEDED TO DISPOSE OFF THE APPEAL OF THE ASSESSEE AFTER CONSIDERING THE FACTS AND MATERIAL AVAILABLE ON THE RECORD OF THE TRIBUNAL AND THE ARGUMENTS ADVANCED BY THE LD. DEPARTMENTAL REPRESENTATIV E (DR). 3. LD. DR SUBMITTED THAT THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, THEREFORE, THE CIT(A) HAS RIGHTLY DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. LD. DR FURTHER SUBMITTED THAT THE ITA NO. 90 / R AN /201 9 2 ASSESSEE ALSO DID NOT BOTHER TO ATTEND THE H EARING PROCEEDINGS BEFORE THE TRIBUNAL, THEREFORE, HE PRAYED FOR DISMISSAL OF THE APPEAL OF THE ASSESSEE. 4. I HAVE HEARD THE SUBMISSIONS OF LD. DR AND PERUSED THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL . I FIND THAT THE APPEAL OF THE ASSESS EE FILED BEFORE THE CIT(A) HAS BEEN DISMISSED EX PARTE BY THE CIT(A) FOR WANT OF PROSECUTION AS THERE WAS NON - ATTENDANCE ON THE PART OF THE ASSESSEE BEFORE THE FIRST APPELLATE AUTHORITY. IT WAS ALSO THE CONTENTION OF LD. AR BEFORE THE BENCH THAT THE AO HAS NOT GRANTED PROPER OPPORTUNITY TO COMPLY THE SHOW CAUSE NOTICE ISSUED TO THE ASSESSEE. I AM, THEREFORE, OF THE VIEW THAT THE ASSESSEE WAS NOT GRANTED DUE OPPORTUNITY OF HEARING BEFORE THE BOTH THE AUTHORITIES BELOW . CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND FAIR - PLAY, THERE WILL BE NO LOSS TO THE REVENUE IF ONE MORE OPPORTUNITY BE GRANTED TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE AO. ACCORDINGLY, I RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF AO FOR FRAMING DE NOVO ASSESSMENT ORDER, AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE AO IN 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 22 / 05 / 201 9 . SD/ - ( CHANDRA MOHAN GARG ) / JUDICIAL MEMBER / RANCHI ; DATED 22 / 05 /201 9 PRAKASH KUMAR MISHRA , S R.P.S. ITA NO. 90 / R AN /201 9 3 / COPY OF THE ORDER FORW ARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, RANCHI 1. / THE APPELLANT - . M/S PROGRESSIVE CONSTRUCTION CORPORATION, C/O BHAWANI MOTORS, NEAR KARPURI CHOWK, BHAWANATHPUR, GARHWA - 822129 2. / THE RESPONDENT - DCIT, CIRLCE - 2, RANCHI 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, RANCHI 6. / GUARD FILE. //TRUE COPY//