Ramashankar Prasad, Jamshedpur V. ITO WARD-2(4), Jamshedpur

MA 8/RAN/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6689 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 5 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 21-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MOHANTY
• Assessee Lawyers: NAVENDRA NATH SEN

Judgement Text

1 MA NO. 08 /RAN/ 201 6 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI N.S.SAINI , ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE , JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 08 /RAN/201 6 (ARISING OUT OF ITA NO.72/RAN/2015) A.Y. : 20 0 8 - 20 0 9 SRI RAMA SHANK AR PRASAD, 1283, B BLOCK NAYA LINE, SONARI, JAMSHEDPUR - 831011 V S ITO, RANGE - 2, WARD - 4, JAMSHEDPUR P AN NO. : A DFRPP 7823 C (APPELLANT ) . RESPONDENT ASSESSEE BY : SHRI NAVENDRA NATH SEN , ADVOCATE REVENUE BY :SHRI A.K.MOHANTY , JCIT D ATE OF HEARING : 2 5 . 05 .201 8 DATE OF PRONOUNCEMENT : 28 . 05 .201 8 O R D E R PER PAVAN KUMAR GADALE, JM : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE ARISING OUT OF THE ORDER DATED 02.03.2016, PASSED BY TH E TRIBUNAL IN ITA NO. 72/RAN/2015 , WHEREIN THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR NON - APPEARANCE. 2. AGAINST THE ORDER OF THE TRIBUNAL, THE ASSESSEE PREFERRED A WRIT PETITION BEFORE THE HONBLE JURISDICTIONAL HIGH COURT AND THE HONBLE HI GH COURT IN WP(T) NO.3970 OF 2016, VIDE ORDER DATED 26.09.2016, HAS OBSERVED AS UNDER : - 1 . BEFORE LEARNED COUNSEL FOR THE PETITIONER ARGUES AT LENGTH AND SUBMITS THAT EX - PARTE ORDER HAS BEEN PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), IT IS FAIRLY S UBMITTED BY 2 MA NO. 08 /RAN/ 201 6 THE LEARNED COUNSEL FOR THE RESPONDENTS THAT AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), UNDER SECTION 256 OF THE INCOME TAX ACT, ITA NO. 72/RAN - 2015 WAS ALREADY PREFERRED BY THIS PETITIONER, BEFORE THE INCOME TAX APPE LLATE TRIBUNAL, WHICH HAS ALREADY BEEN DISMISSED BY THE INCOME TAX APPELLATE TRIBUNAL VIDE ORDER DATED 1 ST MARCH, 2016 BECAUSE THIS PETITIONER COULD NOT REMAIN PRESENT BEFORE THE INCOME TAX APPELLATE TRIBUNAL. LIBERTY HAS ALREADY BEEN RESERVED WITH THE PET ITIONER IN THE SAID ORDER TO APPROACH THE INCOME TAX APPELLATE TRIBUNAL SO THAT THE APPEAL PREFERRED BY THIS PETITIONER CAN BE HEARD ON MERITS BY THE INCOME TAX APPELLATE TRIBUNAL. 2 . IN VIEW OF THIS SUBMISSION, LEARNED COUNSEL FOR THE PETITIONER IS NOT PRES SING THIS WRIT PETITION WITH THE LIBERTY TO APPROACH THE INCOME TAX APPELLATE TRIBUNAL BY FILING MISCELLANEOUS APPLICATION IN ITA NO. 72/RAN - 2015. 3 . ACCORDINGLY, THIS WRIT PETITION IS DISPOSED OF AS NOT PRESSED, AT THIS STAGE WITH THE AFORESAID LIBERTY. 3 . NOW, THE ASSESSEE IS IN MISCELLANEOUS APPLICATION BEFORE US AND SUBMITTED THAT DUE TO OUTSTATION WORK THE AR OF THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING, THEREFORE, THE TRIBUNAL HAS PASSED EX - PARTE ORDER AND PRAYED FOR REC ALL OF THE ORDER . 4. CONTRA, LD. DR OPPOSED THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. 5. WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. PRIMA FACIE WE FIND THAT THE TRIBUNAL HAS PASSED THE ORDER DATED 02.03.2016 DUE TO THE N ON - APPEARANCE OF THE ASSESSEE. AGAINST THE SAID ORDER, THE ASSESSEE APPROACHED BEFORE THE HONBLE HIGH COURT AND THE HONBLE HIGH COURT DISPOSED OF THE WRIT PETITION OF THE ASSESSEE WITH A LIBERTY TO AVAIL THE REMEDY. THE LD. AR OF THE ASSESSEE BEFORE US S UBMITTED THAT HE COULD NOT RECEIVE THE NOTICE OF HEARING AND THE LD. AR OF THE 3 MA NO. 08 /RAN/ 201 6 ASSESSEE WAS OUT OF STATION, THEREFORE, HE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING. CONSIDERING THE SUBMISSIONS OF THE ASSESSEE AND IN THE INTEREST OF SUBSTA NTIAL JUSTICE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 02.03.2016 PASSED IN ITA NO.72/RAN/2015 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR FRESH HEARING IN DUE COURSE. ACCORDINGLY, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 5 . IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 / 05 /201 8 SD/ - SD/ - ( N.S.SAINI ) ( PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL MEMBER RANCHI, DATED 28 / 05 /201 8 PRAKASH KUMAR MISHRA , SR. PS COPY OF THE ORDER FORWARDED TO : BY ORDER, //TRUE COPY// SR.PS, ITAT, RANCHI 1. THE APPELLANT SRI RAMA SHANKAR PRASAD, 1283, B BLOCK NAYA LINE, SONARI, JAMSHEDPUR - 831011 2. THE RESPONDENT ITO, RANGE - 2, WARD - 4, JAMSHEDPUR 3. THE CIT(A) CONCERNED 4. CIT , CONCERNED 5. DR, ITAT, RANCHI 6. GUARD FILE.