Ashok Kumar Yadav v. ITO, Ward-1, Dharbhanga
[Citation -2019-LL-0919-83]
| Citation | 2019-LL-0919-83 |
|---|---|
| Appellant Name | Ashok Kumar Yadav |
| Respondent Name | ITO, Ward-1, Dharbhanga |
| Court | ITAT-Patna |
| Relevant Act | Income-tax |
| Date of Order | 19/09/2019 |
| Assessment Year | 2001-02 |
| Judgment | View Judgment |
| Keyword Tags | ex-parte order • opportunity of being heard • restoration of appeal |
| Bot Summary: | PAN No. :AAZPY9244R Assessee by Shri K.N. Prasad, AR Revenue by Shri Supriya Biswas, 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,Patna, dated 07.06.2019 for the assessment year 2001-02. AR prayed for an opportunity to represent its case before the CIT(A). Ld. AR 2 ITA No. 215/PAT/2019 before the Bench submitted that the assessee may be provided one more opportunity to substantiate its claim before the CIT(A). 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 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) in early disposal of the case. In the result, appeal of the assessee is allowed for statistical purposes. |