JAI BHARAT CONSTRUCTUIN CO.,PAKUR vs. ITO,WARD-3(4), SAHEBGANJ

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ITA 228/RAN/2018Status: DisposedITAT Ranchi09 April 2019AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s order did not address the merits of the case and was passed without proper notice to the assessee. Therefore, the case was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2011-12 was against an order that affirmed the addition of net profit. The CIT(A)'s order was passed ex parte, and it was unclear if the assessee received proper hearing notice.

What were the issues?

Whether the CIT(A) order was passed ex parte without proper service of hearing notice to the assessee and whether the merits of the case were adjudicated.

Which sections of the Income-tax Act were involved?

Section 250(6),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH : RANCHI

Before: Hon’ble Shri S.S. Godara, JM]

Hearing: 11.01.2019Pronounced: 09.04.2019
1.

This assessee’s appeal for assessment year 2011-12 is directed against the CIT(A)-Dhanbad’s order dated 25.04.2018 passed in case no. 79/DHN/2013-14 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ( in short the ‘Act’). Heard both the parties. Case file perused.

2.

Case called twice. None appeared at the assessee’s behest.

3.

It transpires at the outset that the CIT(A)’s order has also been passed ex parte whilst affirming the action of the Assessing Officer adding net profit @ 0.45% coming to Rs. 82,110/-. There is no indication in the CIT(A)’s findings as to whether the assessee had actually been served relevant hearing notice or not. The lower appellate findings under challenge do not deal with the merits on the issue raised in the assessee’s grounds as contemplated u/s 250(6) of the Act. I therefore restore the instant back to the CIT(A) for fresh adjudication after actual service of hearing notice to the tax payer.

Jai Bharat Construction Co. ITA No.228/Ran/2018 Assessment Year: 2011-12

4.

This assessee’s appeal is accordingly allowed for statistical purposes.

Order pronounced in the Court on 09.04.2019

Sd/- [ S.S.Godara ] Judicial Member

Dated : 09.04.2019 SB, Sr. PS

Copy of the order forwarded to: 1. Jai Bharat Construction Co., Sindhipur, Pakur, Jharkhand-816107 2. ITO, Ward-III(4), Sahebganj. 3..C.I.T(A).- 4. C.I.T.- Ranchi 5. CIT(DR), Ranchi Bench.

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