Income Tax Appellate Tribunal - Patna
Vijay Singh, W.Champaran vs Ito, Ward-Bettiah, Bettiah on 27 June, 2019
±±ca±rmzRIrfeLELqran lN THE INCOIVIE TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA ch ap5tr Jrf, ± gap pd ch Pit.tPr.qig, aTh gap aTqqigr I BEFORE SHRI CHANDRA MOHAN GARG, JM AND SHRI L.P. SAHU, AM 3hiffiT 3Tha ri.7iTA NO.03rpAT72Oi 9 f} # /Assessee by Shri G.P.Tulsiyan, AR ©rfu3ira/RevenuebyutEPrrfu/DateofHearinginEPrrfur Shri Abhay Kumar, DR 27/06/2019 27/06/2019 Date of Pronouncement QI' / 0 R D Per Bench:
This appeal is filed by the assessee assailing the order of Commissioner of Income Tax (Appeals), Jamshedpur, dated 24.09.2018 for the assessment year 2013-2014.
2. At the outset, ld. AR submitted that the CIT(A) has passed the ex-
parfe order without providing any opportunity of hearing. Therefore, the ld.
AR prayed for an opportunity to represent its case before the CIT(A).
3. On the other hand, Id. DR relied on the orders oflowerauthorities.
4. We have heard the rival submissions of both the parties and perused the relevant material placed in the record of the Tribunal. We find ITANo.03/PAT/2019 that the ld. CIT(A) has passed the impugned order ex-parte. Ld. AR before the Bench submitted that the assessee may be provided one more opportunity to substantiate its claim before the CIT(A). Considering the facts and circumstances of the case and in the interest of justice and fair-
play, there will be no loss to the Revenue if one more opportunity be granted to, the assessee to represent its case before the CIT{A).
Accordingly, we restore the appeal of the assessee to the file of CIT(A) to pass a speaking and reasoned order considering the findings of AO and the submissions of the assessee, after providing sufficient opportunity of hearing to the assessee. The assessee is also directed to cooperate with the C[T(A) in early disposal of the case.
5. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 27/06/2019.
sd/- Sd/-
(LIP.SAHU) (C.M.GARG) aFT qEqiAccOuNTANT MEMBER ± tlRTfjuDiciAL MEMBER qE]T/Patna; f±FiEF Dated 27/06/2019 IT.g.f*/PKM, Sr.P.S. rfuuT|€|fae of the Order to:
1. 3Trmat/TheAppellant-.
Vijay Singh,S/o Late Badan Singh, Chargarwa, Ram Nagar, West Champaran-845106 2, qFqat/The Respondent-
lTO, Ward-Bettiah
3. 6rmFT 6TTFT(Gttry / The ciT(A),
4. 3matH3ITF/CIT
5. fflqrfu qfafaifa, 3fltTa5{ un 3TFT, q€aT; DR, iTAT, patna
6. JTT€dy/Guard file. 3riRTFT/ By ORDER, tlFqffi qfa /ITrue Copy// (Senior Private Secretary) 3rmq5{ 3TtRE 3Tfgiv, tlEaT / lTAT, Patna