M/S NANDANI DEVELOPERS PVT LTD,PATNA vs. ITO, WARD-2(2), PATNA

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ITA 58/PAT/2019Status: DisposedITAT Patna29 September 2020AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal set aside the ex-parte order passed by the CIT(A) and remanded the matter back to the AO for fresh adjudication. The AO was also directed to refer the matter to the Departmental Valuation Officer as per a High Court judgment.

What were the facts?

The assessee's appeal was decided ex-parte by the CIT(A) without disposing of the matter on merits. The tribunal noted that dismissal for non-prosecution is not permissible in law.

What were the issues?

Whether an ex-parte order by the CIT(A) without disposing of the appeal on merits is permissible. Whether the AO should refer the matter to the Departmental Valuation Officer.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, PATNA BENCH, Virtual Court at KOLKATA

Before: Sri J. Sudhakar Reddy & Sri S.S. Godara

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, Virtual Court at KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2014-15 M/s. Nandini Developers Pvt. Ltd...................................................................................Appellant [PAN: AACCN 8331 L] Vs. ITO, Ward-2(2), Patna.………………..….........................................................................Respondent Appearances by: Sh. Sudhir Kr. Narayan, Adv., appeared on behalf of the Assessee. Sh. Ajay Kumar, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the hearing : September 23rd, 2020 Date of pronouncing the order : September 30th, 2020

ORDER Per J. Sudhakar Reddy, AM:

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-Patna, [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 28.09.2018 for the Assessment Year 2014-15.

2.

After hearing rival contentions, we find that the ld. CIT(A) has passed an ex-parte order. He has not disposed off the appeal on merits. Such dismissal for non-prosecution is not permissible in law.

3.

The AO is required to refer the matter to the Departmental Valuation Officer in view of the judgement of the Hon’ble Calcutta High Court in the case of Sunil Kumar Agarwal vs. CIT [2015] 372 ITR 83 (Calcutta).

4.

Under these circumstances we set aside the matter to the file of the AO for fresh adjudication in accordance with law.

Assessment Year: 2014-15 M/s. Nandini Developers Pvt. Ltd. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 30th September, 2020. Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 30.09.2020 Bidhan Copy of the order forwarded to:

1. 1. M/s. Nandini Developers Pvt. Ltd., 301, Gopi Tower, Saguna More, Danapur, Patna- 801 503 (Bihar).

2. ITO, Ward-2(2), Patna. 3. CIT(A)-Patna. 4. CIT- 5. CIT(DR), Patna Bench, Patna.

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