BRAJESH KAUSHAL,GIRIDIH vs. ITO,WARD-III(3),, GIRIDIH

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.214/RAN/2018 (नििाारण वषा / Assessment Year :2008-2009) Brajesh Kaushal (Pro: M/s Arushi Vs. ITO, Ward-III(3), Giridih Priya Enterprises) Barganda Giridih, C/o R.K.Kapardar, 21, Binod Market Hirapur, PO: Dhanbad, District-Dhanbad स्थायी ऱेखा सं./ जीआइआर सं./ PAN/GIR No. : APNPK 5953 L (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 : 20/05/2019 घोषणा की तारीख/Date of Pronouncement 20/05/2019 आदेश / O R D E R This appeal has been filed by the assessee against the order of Commissioner of Income Tax (Appeals), Dhanbad, dated 23.05.2018 passed in First Appeal No.204/DHN/2010-11 for the assessment year 2008-2009. 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.214/Ran/2018 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 the assessment order, it is also seen that the AO has granted one hearing and proceeded to estimate the expenditure and disallowed almost entire expenditure claimed by the assessee. 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, 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. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 20/05/2019. Sd/- (CHANDRA MOHAN GARG) न्यानयक सदस्य / JUDICIAL MEMBER रााँची/Ranchi; ददनांक Dated 20/05/2019 Prakash Kumar Mishra, Sr.P.S.

3 ITA No.214/Ran/2018 आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- . 1. Brajesh Kaushal (Pro: M/s Arushi Priya Enterprises) Barganda Giridih, C/o R.K.Kapardar, 21, Binod Market Hirapur, PO: Dhanbad, District- Dhanbad प्रत्यथी / The Respondent- 2. ITO, Ward-III(3), Giridih 3. आयकर आयुक्त(अऩीऱ) / The CIT(A), 4. आयकर आयुक्त / CIT ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, रााँची / DR, ITAT, Ranchi 5. गार्ग पाईऱ / Guard file. 6. आदेशािुसार/ BY ORDER, सत्यावऩत प्रयत //True Copy// (Senior Private Secretary) आयकर अपीऱीय अधिकरण, रााँची / ITAT, Ranchi