AGASTYA PLASTICS (P) LTD.,KOLKATA vs. ITO,WARD-1(1), RANCHI

आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ, रााँची IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, RANCHI श्री चन्द्र मोहन गगग, न्द्याययक सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अऩीऱ सं./ITA No.168/RAN/2019 (नििाारण वषा / Assessment Year :2010-2011) Agastya Plastics (P) Ltd. Vs. ITO, Ward-1(1), Ranchi C/s Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700069 स्थायी ऱेखा सं./ जीआइआर सं./ PAN/GIR No. : AACCA 1521 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri P.K.Mondal, ACIT(DR) सुनवाई की तारीख / Date of Hearing : 21/05/2019 घोषणा की तारीख/Date of Pronouncement 21/05/2019 आदेश / O R D E R This appeal has been filed by the assessee against the order of Commissioner of Income Tax (Appeals), Ranchi, dated 04.02.2019 passed in First Appeal No.CIT(A), Ranchi/10194/2017-18 for the assessment year 2010-2011. 2. None appeared on behalf of the assessee, neither any adjournment application has been filed by the assessee, therefore, I proceeded to dispose off the appeal of the assessee after considering the facts and material available on the record of the Tribunal and the arguments advanced by the ld. Departmental Representative (DR). 3. Ld. DR submitted that the assessee does not want to pursue the appeal, therefore, the CIT(A) has rightly dismissed the appeal of the

2 ITA No.168/RAN/2019 assessee for want of prosecution. Ld. DR further submitted that the assessee also did not bother to attend the hearing proceedings before the Tribunal, therefore, he prayed for dismissal of the appeal of the assessee. 4. I have heard the submissions of ld. DR and perused the relevant material placed in the record of the Tribunal. I find that the appeal of the assessee filed before the CIT(A) has been dismissed ex parte by the CIT(A) for want of prosecution as there was non-attendance on the part the assessee before the first appellate authority. From bare reading of assessment order, I also observe that the AO in page-2 noted that the issuance of notice dated 15.12.2017 fixing the date of hearing on 19.12.2017 i.e. only after four days but there is no mention about service of said notice on the assessee. Thereafter, the AO in para 2.2 alleges no compliance by the assessee and proceeded to frame ex-parte assessment order which is not a justified approach and also against the principle of natural justice. I am, therefore, of the view that the assessee was not granted due opportunity of hearing either before the AO or before the CIT(A). Considering the facts and circumstances of the case and in the interest of justice and fair-play, there will be no loss to the Revenue if one more opportunity be granted to the assessee to represent its case before the AO. Accordingly, I restore the appeal of the assessee to the file of AO for framing de novo assessment order without being prejudices from earlier assessment and first appellate order and after providing sufficient opportunity of hearing to the assessee. The assessee is also directed to cooperate with the AO in early disposal of the case.

3 ITA No.168/RAN/2019 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 21/05/2019. Sd/- (CHANDRA MOHAN GARG) न्यानयक सदस्य / JUDICIAL MEMBER रााँची/Ranchi; ददनांक Dated 21/05/2019 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant- . Agastya Plastics (P) Ltd. C/s Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700069 प्रत्यथी / The Respondent- 2. ITO, Ward-1(1), Ranchi 3. आयकर आयुक्त(अऩीऱ) / The CIT(A), 4. आयकर आयुक्त / CIT 5. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, रााँची / DR, ITAT, Ranchi 6. गार्ग पाईऱ / Guard file. आदेशािुसार/ BY ORDER, सत्यावऩत प्रयत //True Copy// (Senior Private Secretary) आयकर अपीऱीय अधिकरण, रााँची / ITAT, Ranchi