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Income Tax Appellate Tribunal, “SMC” BENCH, RANCHI
Before: SHRI CHANDRA MOHAN GARG
These two appeals have been filed by the assessee against the order of Commissioner of Income Tax (Appeals), Jamshedpur, Jharkhand, both dated 26.11.2018 passed in First Appeal No.625&633/JSR/2017-18 for the assessment year 2013-2014 & 2014-2015. 2. At the outset, ld. AR of the assessee submitted that the CIT(A) has passed the impugned order ex parte without providing an opportunity of hearing to the assessee even without considering the merit of the appeals. Therefore, ld. AR prayed for an opportunity to substantiate its claim before the CIT(A).
On the other hand, ld. DR relied on the orders of authorities below and submitted that the assessee has purposely not attended before the CIT(A) despite repeated opportunity provided to him, therefore, the CIT(A) documents available on record.
I have heard rival submissions of both the sides and perused the material available on the record of the Tribunal. I find that the impugned order has been passed by the CIT(A) ex-parte as the assessee could not appear before him and confirmed the disallowance made by the AO. Ld. AR submitted before the Bench that the assessee may be provided opportunity to substantiate its claim before the CIT(A). I find that due to non-appearance, the assessee could not furnish any documentary evidence for his claim before the CIT(A) resulting into dismissal of the appeals of the assessee for want of prosecution. Considering the facts and circumstances of the case and in the interest of justice and fair-play, if one more opportunity of hearing be provided to the assessee, there will be no loss to the Revenue. Accordingly, I restore both appeals of the assessee for the years under considerations to the file of CIT(A) for de novo consideration of the claim of the assessee after providing adequate opportunity of being heard to the assessee. The assessee is also directed to cooperate with the CIT(A) in the appellate proceedings. I order accordingly.
In the result, both appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 23/05/2019. (CHANDRA MOHAN GARG) न्यानयक सदस्य / JUDICIAL MEMBER रााँची/Ranchi; ददनांक Dated 23/05/2019 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant- . Pramod Kumar Singh (Proprietor), 26, Dema, Hariharganj, Daltenganj Palamu, Jharkhand 2. प्रत्यथी / The Respondent- ITO, Ward-2(1), Jamshedpur आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. 5. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, रााँची / DR, ITAT, Ranchi 6. गार्ग पाईऱ / Guard file. सत्यावऩत प्रयत ////
आदेशािुसार/ BY ORDER, (Senior Private Secretary) आयकर अपीऱीय अधिकरण, रााँची / ITAT, Ranchi