Income Tax Appellate Tribunal - Ranchi
Jai Bharat Constructuin Co., Pakur vs Ito,Ward-3(4), Sahebganj on 9 April, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH : RANCHI
[Before Hon'ble Shri S.S. Godara, JM]
I.T.A No. 228/Ran/2018
Assessment Year : 2011-12
Jai Bharat Construction Co. -vs- ITO, Ward-III(4), Sahebganj
[PAN: AADFJ 8194 R]
(Appellant) (Respondent)
For the Appellant : None
For the Respondent : Shri Chandan Das, JCIT
Date of Hearing : 11.01.2019
Date of Pronouncement : 09.04.2019
ORDER
1. This assessee's appeal for assessment year 2011-12 is directed against the CIT(A)-Dhanbad's order dated 25.04.2018 passed in case no. 79/DHN/2013-14 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ( in short the 'Act').
Heard both the parties. Case file perused.
2. Case called twice. None appeared at the assessee's behest.
3. It transpires at the outset that the CIT(A)'s order has also been passed ex parte whilst affirming the action of the Assessing Officer adding net profit @ 0.45% coming to Rs. 82,110/-. There is no indication in the CIT(A)'s findings as to whether the assessee had actually been served relevant hearing notice or not. The lower appellate findings under challenge do not deal with the merits on the issue raised in the assessee's grounds as contemplated u/s 250(6) of the Act. I therefore restore the instant back to the CIT(A) for fresh adjudication after actual service of hearing notice to the tax payer.
Jai Bharat Construction Co.
ITA No.228/Ran/2018Assessment Year: 2011-12
4. This assessee's appeal is accordingly allowed for statistical purposes.
Order pronounced in the Court on 09.04.2019 Sd/-
[ S.S.Godara ] Judicial Member Dated : 09.04.2019 SB, Sr. PS Copy of the order forwarded to:
1. Jai Bharat Construction Co., Sindhipur, Pakur, Jharkhand-816107
2. ITO, Ward-III(4), Sahebganj.
3..C.I.T(A).- 4. C.I.T.- Ranchi
5. CIT(DR), Ranchi Bench.
True copy By Order Assistant Registrar ITAT, Ranchi Bench Pa g e | 2