SHATRUDHAN KUMAR SAH,PURNIA vs. ITO, WARD-3(1), PURNIA

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ITA 1/PAT/2020Status: DisposedITAT Patna04 February 2021AY 2016-172 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that it would serve the interest of justice to give the assessee an opportunity to present their case. Therefore, the ex-parte order of the CIT(A) was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte due to the assessee's counsel being unwell. The assessee contended that their absence was unintentional and they had a fair case on merits.

What were the issues?

Whether the assessee should be granted an opportunity to present their case before the CIT(A) when the previous hearing was missed due to unavoidable circumstances.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA (VIRTUAL HEARING

Before: Sri Sanjay Garg

Appearances by: None appeared on behalf of the appellant. Shri Ajay Kumar, Addl. CIT, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 21, 2021 Date of pronouncing the order : February 04, 2021 Hearing through Video Conferencing ORDER The present appeal has been preferred by the assessee for the assessment year 2016-17 against the order dated 16.11.2019 of the Commissioner of Income Tax(Appeals), Bhagalpur (hereinafter referred to as the ‘CIT(A)’).

2.

At the outset, the ld. Counsel for the assessee has submitted that this impugned order of the CIT(A) is an ex-parte order. The ld. Counsel has further submitted that the absence of the counsel of the assessee on the date fixed for hearing before the CIT(A) was not intentional. In fact, the Ld. Counsel for the assessee was suffering from fever and, therefore, could not attend the hearing before the CIT(A) resulting into passing of impugned ex-parte order by the CIT(A). The ld. Counsel has further submitted that the assessee has a fair case on merits and the assessee may be given an opportunity to present his case before the CIT(A). The ld. DR, on the other hand, has relied upon the record of the CIT(A).

3.

After considering the rival contentions of the ld. representatives of the parties, I am of the view that interest of justice will be well-served if the assessee is given an opportunity to present his case before the CIT(A). In view of this, the ex-parte order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for 2 Shaturdhan Kumar Sah Assessment Year: 2016-17 adjudication afresh. Needless to say that the CIT(A) will give proper opportunity to the assessee to present his case and thereafter, to decide the matter by way of a speaking order. 4. In the result, the appeal of the assessee is treated as allowed for statistical purposes.

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