IN INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI L.P.SAHU, AM ITA No.218/PAT/2019 (Assessment Year 2013-2014) Raj Prem Construction Pvt. Ltd Vs. ACIT, Circle-1, Sri Krishna Nagar, Muzaffarpur Motihari-845401 PAN No. AADCR 0536 N (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 27.06.2018 for assessment year 2013-2014. 2. As per office note, there is delay of 365 days in filing present appeal. assessee has filed application for condonation of delay. We have gone through application of assessee and found that there is sufficient cause for delay in filing present appeal by assessee. Ld. DR has no objection for condonation of delay. Accordingly, we condone delay and appeal is heard finally. 3. None appeared on behalf of assessee even case was called for second round of hearing. Therefore, we proceeded to dispose off 2 ITA No.218/PAT/2019 appeal of assessee after considering submissions of ld.DR and material evidence available on record. 4. 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. 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 CIT(A). Accordingly, we restore appeal of assessee to file of CIT(A) to pass speaking and reasoned order considering findings of Assessing Officer and submissions of assessee, after providing sufficient opportunity of hearing to assessee. assessee is also directed to cooperate with CIT(A) positively for early disposal of case. 5. 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. 3 ITA No.218/PAT/2019 BY ORDER, (Senior Private Secretary) ITAT Patna Bench, Patna 4 ITA No.218/PAT/2019 Sr. No. Details Date Initials Designation 1 Draft dictation sheets are attached Dictated on Sr.PS/PS computer 2 Draft dictated on 19.09.19 Sr.PS/PS 3 Draft Placed before author 19.09.19 Sr.PS/PS 4 Draft proposed & placed before Second JM/AM Member 5 Draft discussed/approved by Second Member JM/AM 6 Approved Draft comes to Sr.PS/PS Sr.PS/PS 7 Order pronouncement on Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which file goes to Head clerk 10 Date on which file goes to AR 11 Date of Dispatch of order Raj Prem Construction Pvt. Ltd. v. ACIT, Circle-1, Muzaffarpur