Shashank Auto Pvt. Ltd. v. ACIT, Circle-2, Muzffarpur
[Citation -2019-LL-0919-101]
| Citation | 2019-LL-0919-101 |
|---|---|
| Appellant Name | Shashank Auto Pvt. Ltd. |
| Respondent Name | ACIT, Circle-2, Muzffarpur |
| Court | ITAT-Patna |
| Relevant Act | Income-tax |
| Date of Order | 19/09/2019 |
| Assessment Year | 2013-14 |
| Judgment | View Judgment |
| Keyword Tags | ex-parte order • non-appearance • restoration of appeal |
| Bot Summary: | PAN No. : AAPCS1786D 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 is an appeal filed by the assessee against the order of Commissioner of Income Tax, Jamshedpur, dated 28.06.2018 for the assessment years 2013-2014 2014-15. 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. 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 2 ITA Nos.308 309/PAT/2018 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 CIT(A) positively for early disposal of the case. In the result, appeal of the assessee is allowed for statistical purposes. |