Santosh Kumar gupta , Chaibasa V. ACIT CENTRAL CIRCLE , JAMSHEDPUR

ITSSA 36/RAN/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3865 (ITAT-RANCHI)
• Duration Of Justice: 2 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 27-06-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NISHA SINGH MARR
• Assessee Lawyers: K M ROY
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T (SS) NO. 36/RAN/2017 ASSESSMENT YEAR: 208-09 TO 2010-11 SANTOSH KUMAR GUPTA...................APPELLANT WARD NO. 10, BADA NIMDIH, CHIBASA. [PAN: AGPPG 3171 M] ACIT, CENTRAL CIRCLE, JAMSHEDPUR................................................................................RESPONDENT JAMSHEDPUR. APPEARANCES BY: SHRI K.M. ROY, CA APPEARING ON BEHALF OF THE ASSESSEE. SMT. NISHA SINGH MARR, JCIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 07, 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 08, 2019 ORDER PER MS. MADHUMITA ROY, JM THE INSTANT APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 17.03.2017 PASSED BY THE LD. CIT(A)- 3, PATNA U/S 153C R.W.S 143(3) OF THE INCOME TAX ACT, 1961(HEREIN AFTER REFERRED TO AS THE ACT) ARISING OUT OF THE ORDER DATED 31.12.2012 PASSED BY THE ACIT, CENTRAL CIRCLE, JAMSHEDPUR FOR A.Y. 2008-09 TO 2010-11. 2. IT APPEARS FROM THE RECORD THAT THE LD. CIT(A) HAS PASSED ORDER EX-PARTE SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. HENCE THE INSTANT APPEAL BEFORE US. THE LD. ADVOCATE APPEAR FOR THE ASSESSEE SUBMITTED BEFORE US THAT DUE TO MENTAL PRESSURE, THE ASSESSEE WAS NOT BEEN ABLE TO APPEAR BEFORE THE LD. CIT(A) IN THE MATTER AND HENCE THE MATTER WAS HEARD EX-PARTE. HOWEVER, HE PRAYED FOR SETTING ASIDE THE ISSUE TO THE FILE OF THE LD. 2 I.T.(SS). NO. 36/RAN/2017 ASSESSMENT YEAR: 2008-09 TO 2010-11 SANTOSH KUMAR GUPTA CIT(A) TO CONSIDER THE SAME AFRESH AND TO PASS ORDERS ACCORDINGLY AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. HAVING HEARD THE LEARNED COUNSEL APPEARING FOR THE PARTIES AND HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE CONSIDER IT FIT AND PROPER TO REMIT THE ISSUE TO THE FILE OF THE LD. CIT(A) IN ORDER TO PREVENT THE MISCARRIAGE OF JUSTICE WITH A FURTHER DIRECTION UPON HIM TO CONSIDER THE ISSUE AFRESH UPON GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND UPON EXAMINING THE EVIDENCE ON RECORD AND ANY OTHER EVIDENCE THAT THE ASSESSEE MAY CHOOSE TO FILE AT THE TIME OF HEARING OF THE APPEAL. HOWEVER, WE MAKE IT CLEAR THAT THE ASSESSEE WILL ALSO COOPERATE WITH THE LD. CIT(A) AND WILL NOT ASK FOR ANY UNNECESSARY ADJOURNMENT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08 NOVEMBER, 2018. SD/- SD/- ( PRADIP KUMAR KEDIA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 08/11/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SANTOSH KUMAR GUPTA. 2. ACIT, CENTRAL CIRCLE, JAMSHEDPUR. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, RANCHI