BIHAR STATE CREDIT AND INVESTMENT CORPORATION LIMITED,PATNA vs. ITO, WARD-2(2), PATNA
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Income Tax Appellate Tribunal, PATNA BENCH, PATNA
Before: Dr. Manish Borad & Shri Shri Sonjoy Sarma]
IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA [Before Dr. Manish Borad, Accountant Member & Shri Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 493 & 494/Pat/2022 Assessment Year : 2013-14 & 2014-15 Bihar State Credit And Investment vs PCIT, Patna-1, Patna Corporation Limited PAN: AACCB 4924 B Appellant Respondent Date of Hearing 05.03.2024 Date of Pronouncement 30.04.2024 For the Assessee Shri D.V. Pathy, Advocate & Shri Hiresh Karan, Advocate For the Revenue Shri Sushil Kumar Mishra, JCIT, DR ORDER Per Sonjoy Sarma, JM: These appeals of the assessee for the assessment years 2013-14 & 2014-15 are directed against the order both dated 15.09.2022 passed by the ld. Commissioner of Income-tax, Appeals, NFAC, Delhi [hereinafter referred to as ‘the ‘ld. CIT(A)’].
At the outset, ld. Counsel for the assessee submitted that the order of the ld. CIT(A) is an ex-parte without considering condonation of delay application filed by the assessee and nothing has been dealt on merits except reiterating assessment order on the disallowances/additions made by the ld. AO. The assessee could not get any opportunity to file its submissions and other relevant details. Thus, the assessee referring to grounds of the appeal, it has prayed that grounds raised in the instant appeal may be restored to the ld. CIT(A) for adjudicating afresh after providing reasonable opportunity of being heard.
Per contra, ld. DR was fair enough not to oppose this request of the ld. counsel for the assessee.
2 ITA No. 493 & 494/Pat/2022 AY: 2013-14 & 2014-15 Bihar State Credit And Investment Corporation Limited 4. We have heard the rival contentions and perused the records placed before us. Through grounds, the assessee has stated that ld. CIT(A) failed to appreciate the materials on record and passed the order ex-parte. On perusal of the impugned order, we noticed that the instant ground raised by the assessee has merit as in the impugned order, ld. CIT(A) merely passed by dismissing the appeal filed by the assessee and the decision part, no finding has been given. As the assessee in the instant case could not file necessary details as well as submissions at the time of hearing before the ld. CIT(A) and it is an ex- parte order. Under these given facts and circumstances, we restore the matter in the instant appeal to the file of ld. CIT(A) for adjudication afresh by passing a speaking order after considering the submission made by the assessee and while doing so reasonable opportunity of being heard should be provided to assessee. The assessee is also directed to remain vigilant and file necessary documents in support of its grounds of appeal and should not take any further adjournment, unless otherwise required for reasonable cause. In case after providing sufficient opportunity to the assessee, there is no compliance before the ld. CIT(A), then the ld. CIT(A) may proceed to pass the order in accordance with law.
In the result, both the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 30.04.2024. Sd/- Sd/-
(Dr. Manish Borad) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 30.04.2024 Biswajit, Sr. PS
3 ITA No. 493 & 494/Pat/2022 AY: 2013-14 & 2014-15 Bihar State Credit And Investment Corporation Limited Copy of the order forwarded to: 1. Appellant- Bihar State Credit And Investment Corporation Limited, 4th Floor, Indira Bhawan, Ram Chatra Singh Path, Patna-800001. 2. Respondent – PCIT, Patna-1, Patna. 3. Ld. CIT 4. Ld. CIT(A) 5. Ld. DR
