Dileep Kumar v. ITO, Ward-1(1), Muzaffarpur
[Citation -2019-LL-0919-75]

Citation 2019-LL-0919-75
Appellant Name Dileep Kumar
Respondent Name ITO, Ward-1(1), Muzaffarpur
Court ITAT-Patna
Relevant Act Income-tax
Date of Order 19/09/2019
Assessment Year 2015-16
Judgment View Judgment
Keyword Tags ex-parte order • non-appearance • restoration of appeal
Bot Summary: Muzaffarpur PAN No. AEVPK8337H 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, Muzzafarpur, dated 19.03.2019 for the assessment year 2015-2016. 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 No.148/PAT/2019 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.


IN INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI L.P.SAHU, AM ITA No.148/PAT/2019 (Assessment Year 2015-2016) Dileep Kumar,S/o Late Lal Babu Vs. ITO,W ard1(1), Prasad. Muzaffarpur-842001. Muzaffarpur PAN No. AEVPK8337H (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 is appeal filed by assessee against order of Commissioner of Income Tax (Appeals), Muzzafarpur, dated 19.03.2019 for assessment year 2015-2016. 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. We have heard submissions of ld. DR and perused entire material placed on record. 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 2 ITA No.148/PAT/2019 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 AO 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. 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 S.Sinha(PS) Copy of Order forwarded to 1. Appellant- 2. Respondent- 3. CIT(A), 4. CIT 5 DR, ITAT, Patna 6. Guard file. BY ORDER, (Private Secretary) ITAT Patna Bench, Patna Dileep Kumar v. ITO, Ward-1(1), Muzaffarpur
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