Pramod Kumar Singh, Palamu V. ITO,Ward-2(1), Jamshedpur

ITA 98/RAN/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1701 (ITAT-RANCHI)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 04-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL ACIT
• Assessee Lawyers: D SANIGARHI
• Keywords: Opportunity of being heard
• Section: 201

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH , RANCHI , BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ./ ITA NO. 97 & 98 / RAN /20 1 9 ( / ASSESSMENT YEAR : 20 1 3 - 20 1 4 & 2014 - 2015 ) PRAMOD KUMAR SINGH (PROPRIETOR), 26, DEMA, HARIHARGANJ, DALTENGANJ PALAMU, JHARKHAND VS. ITO, WARD - 2(1), JAMSHEDPUR ./ ./ PAN/GIR NO. : CMWPS 4011 B ( / APPELLANT ) .. ( / RES PONDENT ) /AS SESSEE BY : SHRI D. SANIGARHI , CA /REVENUE BY : SHRI P.K.MONDAL , ACIT( DR ) / DATE OF HEARING : 2 3 / 0 5 /201 9 / DATE OF PRONOUNCEMENT 23 / 0 5 /201 9 / O R D E R TH ESE T WO APPEAL S HA VE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), JAMSHEDPUR , JHARKHAND, BOTH DATED 26.11.2018 PASSED IN FIRST APPEAL NO. 625 &633 /JSR/2017 - 18 FOR THE ASSESSMENT YEAR 201 3 - 201 4 & 201 4 - 2015 . 2 . AT THE OUTSET , LD. AR OF THE ASSESSEE SUBMITTED THAT THE CIT(A) HAS PASSED THE IMPUGNED ORDER EX PARTE WITHOUT PROVIDING AN OPPORTUNITY OF HEARING TO THE ASSESSEE EVEN WITHOUT CONSIDERING THE MERIT OF THE APPEAL S . THEREFORE, LD. AR PRAYED FOR AN OPPORTUNITY TO SUBSTANT IATE ITS CLAIM BEFORE THE CIT(A). 3 . ON THE OTHER HAND, LD. DR RELIED ON THE ORDERS OF AUTHORITIES BELOW AND SUBMITTED THAT THE ASSESSEE HAS PURPOSELY NOT ATTENDED BEFORE THE CIT(A) DESPITE REPEATED OPPORTUNITY PROVIDED TO HIM, THEREFORE, THE CIT(A) ITA NO. 97 & 98 / R AN /201 9 2 HAS RI GHTLY DISMISSED THE APPEAL S OF THE ASSESSEE ON THE BASIS OF DOCUMENTS AVAILABLE ON RECORD. 4 . I HAVE HEARD RIVAL SUBMISSIONS OF BOTH THE SIDES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD OF THE TRIBUNAL. I FIND THAT THE IMPUGNED ORDER HAS BEEN PASSED BY THE CIT(A) EX - PARTE AS THE ASSESSEE COULD NOT APPEAR BEFORE HIM AND CONFIRMED THE DISALLOWANCE MADE BY THE AO. LD. AR SUBMITTED BEFORE THE BENCH THAT THE ASSESSEE MAY BE PROVIDED OPPORTUNITY TO SUBSTANTIATE ITS CLAIM BEFORE THE CIT(A) . I FIND THAT DUE TO NON - APPEARANCE, THE ASSESSEE COULD NOT FURNISH ANY DOCUMENTARY EVIDENCE FOR HIS CLAIM BEFORE THE CIT(A) RESULTING INTO DISMISSAL OF THE APPEAL S OF THE ASSESSEE FOR WANT OF PROSECUTION. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTER EST OF JUSTICE AND FAIR - PLAY, IF ONE MORE OPPORTUNITY OF HEARING BE PROVIDED TO THE ASSESSEE, THERE WILL BE NO LOSS TO THE REVENUE. ACCORDINGLY, I RESTORE BOTH APPEAL S OF THE ASSESSEE FOR THE YEARS UNDER CONSIDERATIONS TO THE FILE OF CIT(A) FOR DE NOVO CO NSIDERATION OF THE CLAIM OF THE ASSESSEE AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE CIT(A) IN THE APPELLATE PROCEEDINGS. I ORDER ACCORDINGLY. 5 . IN THE RESULT, BOTH APPEAL S OF T HE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 23 / 05 / 201 9 . SD/ - ( CHANDRA MOHAN GARG ) / JUDICIAL MEMBER / RANCHI ; DATED 23 / 05 /201 9 PRAKASH KUMAR MISHRA , S R.P.S. ITA NO. 97 & 98 / R AN /201 9 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, RANCHI 1. / THE APPELLANT - . PRAMOD KUMAR SINGH (PROPRIETOR), 26, DEMA, HARIHARGANJ, DALTENGANJ PALAMU, JHARKHAND 2. / THE RESPONDENT - ITO, WARD - 2(1), JAMSHEDPUR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, RANCHI 6. / GUARD FILE. //TRUE COPY//