NEETA MISHRA, PATNA V. ACIT, CIRCLE-5, PATNA

ITA 91/PAT/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6209 (ITAT-PATNA)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 11-11-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR CIT SR DR RESPO
• Assessee Lawyers: SUDHIR KUMAR NARAYAN
• Keywords: Principle of natural justice
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA (VIRTUAL HEARING) BEFORE SRI SANJAY GARG, JUDICIAL MEMBER I.T.A. NO.91/PAT/2020 ASSESSMENT YEAR: 2013-14 NEETA MISHRA, PATNA......APPELLANT 3 RD FLOOR, LOK NAYAK JAI PRAKASH BHAWAN, DAK BUNGALOW ROAD, PATNA -800001. [PAN :ADAPM6698M] ACIT, CIRCLE-5, PATNA........RESPONDENT APPEARANCES BY: SHRI SUDHIR KUMAR NARAYAN, ADVOCATE, APPEARED ON BEHALF OF THE APPELLANT. SHRI AJAY KUMAR, ADDL. CIT, SR. DR, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : JANUARY 22, 2021 DATE OF PRONOUNCING THE ORDER : JANUARY 22, 2021 HEARING THROUGH VIDEO CONFERENCING ORDER THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2013-14 AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS), HAZARIBAGH (HEREINAFTER REFERRED TO AS THE CIT(A)). 2. AFTER HEARING BOTH THE PARTIES, I NOTE THAT THE LD. CIT(A) HAS NOT GIVEN PROPER OPPORTUNITY TO THE ASSESSEE TO REPRESENT HIS CASE BEFORE HIM. THEREFORE, IN THE INTEREST OF NATURAL JUSTICE, I DEEM IT APPROPRIATE TO REMAND THE MATTER TO THE FILE OF THE LD. CIT(A) FOR DE NOVO ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSEE SHALL APPEAR BEFORE THE LD. CIT(A) AND COOPERATE IN DISPOSE OFF THE APPEAL. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 22 ND JANUARY, 2021. SD/- [ SANJAY GARG] JUDICIAL MEMBER DATED :22.01.2021 RS 2 I.T.A. NO.91/PAT/2020 ASSESSMENT YEAR: 2013-14 NEETA MISHRA, PATNA COPY OF THE ORDER FORWARDED TO: 1. NEETA MISHRA, PATNA 2. ACIT, CIRCLE-5, PATNA 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER SR. PRIVATE SECRETARY