Shyama Thakur v. ITO, Ward-2(1), Muzaffarpur
[Citation -2019-LL-0919-100]

Citation 2019-LL-0919-100
Appellant Name Shyama Thakur
Respondent Name ITO, Ward-2(1), Muzaffarpur
Court ITAT-Patna
Relevant Act Income-tax
Date of Order 19/09/2019
Assessment Year 2011-12
Judgment View Judgment
Keyword Tags sufficient opportunity • interest of justice • ex-parte order • cryptic order
Bot Summary: None appeared on behalf of the assessee even the case was called for second round of hearing. We proceeded to dispose off the appeal of the assessee after considering the submissions of ld. DR and perusing the relevant material placed in the record of the Tribunal along with the orders of both the authorities below, at the outset, we find that the ld. Even on perusal of the assessment order, we find that the Assessing Officer has passed a cryptic 2 ITA No.72/PAT/2019 order. Considering the facts and circumstances of the case and in the interest of justice and fair-play, there will be no prejudice to the Revenue if one more opportunity be granted to the assessee to represent its case before the AO. Accordingly, we restore the appeal of the assessee to the file of AO to pass a speaking and reasoned order considering the submissions of the assessee, after providing sufficient opportunity of hearing to the assessee. The assessee is also directed to cooperate with the AO positively for early disposal of the case. In the result, appeal of the assessee is allowed for statistical purposes.


IN INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI L.P.SAHU, AM .ITA No.72/PAT/2019 (Assessment Year :20 11-2012) Shyama Thakur, Vs. ITO, Ward-2(1), House No.77, Chakkar Race Muzaffarpur Cource, Muzaffarpur PAN No. AGGPT 6337 F (Appellant) (Respondent) Assessee by None Revenue by Shri Supriya Biswas, JCIT-DR Date of Hearing 18/09/2019 19/09/2019 Date of Pronouncement ORDER Per Bench This appeal is filed by assessee assailing order of Commissioner of Income Tax (Appeals), Jamshedpur, dated 14.11.2018 for assessment year 2011-2012. 2. None appeared on behalf of assessee even case was called for second round of hearing. Therefore, we proceeded to dispose off appeal of assessee after considering submissions of ld.DR and material evidence available on record. 3. On careful consideration of submissions of ld. DR and perusing relevant material placed in record of Tribunal along with orders of both authorities below, at outset, we find that ld. CIT(A) has passed impugned order ex-parte. Even on perusal of assessment order, we find that Assessing Officer has passed cryptic 2 ITA No.72/PAT/2019 order. Considering facts and circumstances of case and in interest of justice and fair-play, there will be no prejudice to Revenue if one more opportunity be granted to assessee to represent its case before AO. Accordingly, we restore appeal of assessee to file of AO to pass speaking and reasoned order considering submissions of assessee, after providing sufficient opportunity of hearing to assessee. assessee is also directed to cooperate with AO positively for early disposal of case. 4. In result, appeal of assessee is allowed for statistical purposes. Order pronounced in open court on 19/09/2019. Sd/- Sd/- (L.P.SAHU) (C.M.GARG)ACCOUNTANT MEMBER JUDICIAL MEMBER Patna Dated 19/09/2019 Prakash Kumar Mishra, Sr.PS(on tour) Copy of Order forwarded to 1. Appellant- 2. Respondent- 3. CIT(A), 4. CIT 5. DR, ITAT, Patna 6. Guard file. BY ORDER, (Senior Private Secretary) ITAT Patna Bench, Patna Shyama Thakur v. ITO, Ward-2(1), Muzaffarpur
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