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Income Tax Appellate Tribunal, RANCHI BENCH “SMC” RANCHI
Before: Shri S.S, Godara
(Oral) These four assessee’s appeals for assessment years 2002-03, 2003-04, 205-06 & 2006-07, arise against the Commissioner of Income-tax (Appeals) Dhanbad’s separate orders dated 02.08.2016 & 08.06.2017 passed in case Nos. 151, 152/DHN/2006-07, 247/DHN/2010-11 & 212/DHN/2008-09, involving proceedings u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961; in short ‘the Act’.
It transpires at the outset with the able assistance of learned departmental representative that the CIT(A) has passed his lower appellate orders ex parte in all three cases whilst affirming the Assessing Officer not only taking recourse to sec. 148 r.w.s. 147 proceedings but also making various disallowance(s) / addition(s) on merits.
I notice from a perusal of case file(s) that the CIT(A) has taken an adverse view of assessee’s non-appearance on the last date of hearing i.e. 01.08.2016 after observing that he had been issued the relevant notice dated 08.07.2016. There is no ITA Nos.264-267/Ran/2019 A.Ys.02-03, 03,04 05-06 & 06-07
These four assessee’s appeals are accepted for statistical purposes. A copy of instant common order be placed in the respective case file(s) Order pronounced in open court at the close of hearing on Wedne ay, 4th March, 2020 (#या$यक सद"य) *Dkp/Sr.PS 'दनांकः- 04/03/2020 रांची आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:- 1. आवेदक/Assessee- Sri Indrajait Singh Prop: M/s Bajrangbali Soft Coke Industries Baliapur, Dhanbad-828201 2. राज"व/Revenue-ITO Ward-1(4) Mada Building, Lubi Circular Rd. Dhanbad-826001 3. संबं+धत आयकर आयु-त / Concerned CIT 4. आयकर आयु-त- अपील / CIT (A) 5. .वभागीय "$त$न+ध, आयकर अपील"य अ+धकरण रांची / DR, ITAT, Ranchi 6. गाड2 फाइल / Guard file. By order/आदेश से, // Sr. Private Secretary/P.S (on Tour) आयकर अपील"य अ+धकरण, रांची ।