NEETA MISHRA,PATNA vs. ACIT, CIRCLE-5, PATNA

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ITA 91/PAT/2020Status: DisposedITAT Patna22 January 2021AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not given a proper opportunity to represent their case before the CIT(A). Therefore, the matter was remanded back to the CIT(A) for a fresh adjudication.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2013-14. The assessee contended that the CIT(A) did not provide a proper opportunity to present their case.

What were the issues?

Whether the assessee was provided with a proper opportunity of being heard by the CIT(A) before passing the impugned order.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA (VIRTUAL HEARING

Before: Sri Sanjay Garg

Appearances by: Shri Sudhir Kumar Narayan, Advocate, 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 22, 2021 Date of pronouncing the order : January 22, 2021 Hearing through Video Conferencing ORDER The present appeal has been preferred by the assessee for the assessment year 2013-14 against the order of the Commissioner of Income Tax(Appeals), Hazaribagh (hereinafter referred to as the ‘CIT(A)’).

2.

After hearing both the parties, I note that the ld. CIT(A) has not given proper opportunity to the assessee to represent his case before him. Therefore, in the interest of natural justice, I deem it appropriate to remand the matter to the file of the ld. CIT(A) for de novo adjudication in accordance with law. The assessee shall appear before the ld. CIT(A) and cooperate in dispose off the appeal.

3.

In the result, the appeal of the assessee is allowed for statistical purposes.

Kolkata, the 22nd January, 2021. Sd/- [Sanjay Garg] Judicial Member Dated :22.01.2021 RS

Assessment Year: 2013-14 Neeta Mishra, Patna Copy of the order forwarded to: 1. Neeta Mishra, Patna 2. ACIT, Circle-5, Patna 3. CIT(A)- 4. CIT- , 5. CIT(DR),

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