Income Tax Appellate Tribunal - Raipur
Rajesh Kumar Agrawal,, Raigarh(C.G) vs Ito, Ward- 1,, Raigarh(C.G) on 21 June, 2016
I TA N o. 17 8/ RP R/ 2 01 3 As s ess m e nt Ye a r: 20 08 - 0 9 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, "SMC", RAIPUR [Coram: Pramod Kumar AM] ITA No.178/RPR/2013 Assessment Year: 2008-09 Rajesh Kumar Agrawal, ......................Appellant Prop. Raigarh Rice Mill, Main Hospital Road, Raigarh (C.G.) [PAN: AFLPA 5395 J] Vs. Income Tax Officer, Ward-1, Raigarh (C.G.). ...................Respondent Appearances by:
G.S. Agrawal, for the appellant D.K. Jain, for the respondent Date of concluding the hearing: June 21 st , 2016 Date of pronouncing the order : June 21 st , 2016 O R D E R By way of this appeal, the assessee appellant has challenged correctness of the order dated 29.04.2013, passed by the learned CIT(A), for assessment year 2008-09.
2. When this appeal was called out for hearing, it was noticed that none has appeared before the learned CIT(A) and that the matter has been, therefore, decided ex-parte qua the assessee appellant by the learned CIT(A).
3. Learned Counsel for the assessee pointed out that the learned CIT(A) has decided the matter without appreciating the fact that there was sufficient cause for alleged non-compliance with the notices of hearing issued by him during the course of appellate proceedings.
I TA N o. 17 8/ RP R/ 2 01 3 As s ess m e nt Ye a r: 20 08 - 0 9 Page 2 of 2
4. Learned Departmental Representative did not have much to say on this aspect of the matter but he contended that at best the matter should be remitted to the leaned CIT(A) for adjudication on merits rather than our taking a call on merits of the case.
5. In view of the above discussions, we deem it fit and proper to remit the matter to the file of learned CIT(A) for adjudication denovo. While doing so, learned CIT(A) will give a fresh opportunity of hearing to the assessee and shall take into account written and oral submissions as the assessee may like to make and decide the matter in accordance with law by way of a speaking order. We order accordingly.
6. In the result, the appeal is allowed for statistical purposes. Pronounced in the open Court today on the 21 st day of June, 2016.
Sd/-
Pramod Kumar (Accountant Member) Dated: the 21 st day of June, 2016.
PBN/*
Copies to: (1) The appellant
(2) The respondent
(3) CIT
(4) CIT(A)
(5) DR
(6) Guard File
By order
Assistant Registrar
Income Tax Appellate Tribunal
Raipur Bench, Raipur