SUSHIL KUMAR KEDIA,GOPALGANJ vs. ITO, WARD-2(4), SIWAN

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – Jamshedpur, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 03/01/2019, for the Assessment Year 2011-12.

2. After hearing rival contentions, we are of the view that there is violation of principle of natural justice. We are of the considered opinion that this appeal should be set aside to the file of the ld. CIT(A) for fresh adjudication after giving an opportunity of being heard to the assessee. The assessee may resubmit the appeal form before the ld. CIT(A) electronically. The delay in such submission of the appeal may be condoned by the ld. CIT(A). The ld. CIT(A) is directed to dispose off the appeal on merits.

I.T A No.126/Pat/2019 Sushil Kumar Kedia A.Y.: 2011-12 3. In the result, appeal of the assessee is allowed for statistical purposes.

Order Pronounced in the Open Court on 30/09/2020. Sd/- Sd/- (J. Sudhakar Reddy) (S.S. Godara) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30/09/2020 SB, Sr. PS Copy of order forwarded to: 1. Sushil Kumar Kedia, Main Road, Gopalganj-841405.