Anuradha Pictures Pvt. Ltd. v. DCIT, Circle-1, Muzaffarpur - 2019-LL-0919-42

Citation	2019-LL-0919-42
Appellant Name	Anuradha Pictures Pvt. Ltd.
Respondent Name	DCIT, Circle-1, Muzaffarpur
Court	ITAT-Patna
Relevant Act	Income-tax
Date of Order	19/09/2019
Assessment Year	2010-11
Judgment	View Judgment
Keyword Tags	delay in filing appeal • condonation of delay • sufficient cause • ex-parte order • non-appearance • restoration of appeal
Bot Summary:	PAN No. : AADCA1811D 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 the assessee assailing the order of Commissioner of Income Tax-1, Patna, dated 09.07.2018 for the assessment year 2013-2014. The assessee has filed an application for condonation of delay. We have gone through the application of the assessee and found that there is sufficient cause for delay in filing the present appeal by the assessee. None appeared on behalf of the assessee even the case was called for second round of hearing. We proceeded to dispose off the 2 ITA No.118/PAT/2019 appeal of the assessee after considering the submissions of ld. 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 Assessing Officer and submissions of the assessee, after providing sufficient opportunity of hearing to the assessee. 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.118/PAT/2019 (Assessment Year 2010-2011) Anuradha Pictures Pvt. Ltd. Vs. DCIT, Circle-1, Motijheel, Muzaffarpur Muzaffarpur-842001, Bihar .PAN No. : AADCA1811D (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)-1, Patna, dated 09.07.2018 for assessment year 2013-2014. 2. As per office note, there is delay of 35 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.118/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 BY ORDER, 6. Guard file. (SeniorPrivate Secretary) ITAT Patna Bench, Patna Anuradha Pictures Pvt. Ltd. v. DCIT, Circle-1, Muzaffarpur

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