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Income Tax Appellate Tribunal, PATNA BENCH, “VIRTUAL HEARING” AT KOLKATA
Before: Shri S. S. Godara, JM & Dr. A. L. Saini, AM]
ORDER Per Bench This assessee’s appeal for assessment year 2013-14 arise against the Commissioner of Income-tax (Appeal)-Jamshedpur dated 13.12.2018 passed in Case No.478/JSR/2017-18 involving proceeding u/s. 143(3) of the Income-tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.
We notice at the outset that the CIT(A)’s order under challenge has been passed ex parte after noticing assessee’s continuous absence in the lower appellate proceedings. Learned departmental representative fails to dispute that the CIT(A) has no where considered the merits of the sole issue relating to disallowance / addition of Rs.39,20,103/- u/s. 11(2) of the Act. We, therefore, deem it appropriate in the larger interest of justice that assessee deserves one more effective opportunity before the CIT(A) to adjudicate its case. We order accordingly. Learned counsel undertakes to appear before the CIT(A) on or before 31st of December, 2020 along with a copy of this order for further consequential proceedings.
M. S. Memorial Society, AYs- 2013-14 3. The assessee’s appeal is allowed for statistical purposes in above terms. Order is pronounced in open court on 17th September, 2020 at the time of hearing. Sd/- Sd/- (Dr. A.L. Saini) (S.S.Godara) (Accountant Member) (Judicial Member) *JD/Dkp. Sr.P.S. िदनांकः- 17/09/2020कोलकाता। आदेशकी�ितिलिपअ�ेिषत / Copy of Order Forwarded to:- 1. अपीलाथ�/Appellant-M/s. M. S. Memorial Society, Madan Raj Nursing Home Campus, East Champaron, Hospital Road, Bihar-845401. 2. ��थ�/Respondent-ITO, Ward-(Exemption), Muzffarpur 3. संबंिधतआयकरआयु�/ Concerned CIT Jamshedpur 4.आयकरआयु�- अपील / CIT (A) Jamshedpur 5. िवभागीय�ितिनिध,आयकरअपीलीयअिधकरण,/ DR, ITAT, Patna 6. गाड�फाइल / Guard file.