AJIT KUMAR PANDEY,PATNA vs. ITO, WARD-1(1), PATNA

€ iiTLiTFT3iffi_E' FTffl Fqiifeiiife iiffl IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA ch aEatr nd, ETfatF Halq ri ch PIT.tfr.ng, aTh 9aq aTmRT I BEFORE SHRI CHANDRA MOHAN GARG, JM AND SHRI L.P. SAHU, AM 3ITffi{ 3Trfu ri.;iTA NO.327/PAT/201 8

tl f} /Assessee by Shri D.V.Pathy, ARShriAjayKumar,DR ©EPrrfud/Revenuebyatrfurfu/DateofHearinginEfr 26/06/2019 / 28/06/2019 Date of Pronouncement

EedBench.. This appeal is filed by the assessee assailing the order of CommjssjoneroflncomeTax(Appeals)-I,Patna,dated22.05.2018forthe assessment year 2008-2009. 2. The appeal filed by the assessee is barred by 114 days. The assessee has filed condonation petition stating the reasons for not filing the appeal in due time before the Tribunal. After c,onsjdering the rival submissions, we are satisfied that the assessee was prevented by sufficient cause for not filing the appeal in time before the Tribunal, Hence,wecondonethedelayandproceedtodjsposeofftheappeal.

ITANo.327/PAT/2018 3. As per the office note, we find that there is a defect in the appeal with regard to short payment of Tribunal fee of Rs.5161/-. Ld. AR has filed a computer generated receipt, wherein it is mentioned that the assessee has paid the short payment of Tribunal fee of Rs.5161/- vide challan No.00002, dated 30.01.2019, which is placed on record. Accordingly, the

defect is hereby removed and the appeal is heard finally. 4. At the outset, ld. AR submitted that the CIT(A) has passed the ex-

parfe order without providing any opportunity of hearing. Therefore, the ld. AR prayed for an opportunity to represent its case before the CIT(A). 5. On the otherhand, Id. DR relied on the orders oflowerautho+ities. 6. We have heard the rival submissions of both the parties and

perused the relevant material placed in the record of the Tribunal. We find that the ld. CIT(A) has passed the impugned order ex-parte. Ld. AR before the Bench submitted that the assessee has filed its written submission before the CIT(A), which has not been considered by the CIT(A) and passed the ex-parte order. 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 CIT(A). Accordingly, we restore the appeal of the assessee to the file of CIT(A) to pass a speaking and reasoned order considering the findings of AO and the submissjons of the assessee, after providing suffigient opportunity of hearing to the assessee. The assessee is also directed to cooperate with the CIT(A) in early disposal of the case.

ITANo.327/PAT/2018 7. In the result, appeal of the assessee is allowed for statistical

purposes. Order pronounced in the open court on 28/06/2019. Sd/- sd/- ± tlfprj.uGDfcFA:'MEMBER a" HH{j+.Apc.sOAUETUA'NT MEMBER q€E]T/Patna; fas Dated 28/06/2019 IT.g.ffr/PKM, sr.p.s. ife|±ftqfafan3Tifeycopyoftheorderforwa[iLEgLe 1. 3Ttflfflat/TheAppellant-. Ajit Kumar Pandey Badarghat, Patna City, Patna 2. RIar/The Respondent- lTO, Ward-1(1), Patna 3. `3matFt cngH(ctfty / The clT(A), 4. 3TRE5T3ITIr7clT' 5. rmRE, enqRT3TREqftw, qEaT;DR, iTAT, patna 6. JIT5rfeJGuardfiie. tlFqTfir qfa /ITrue copy+7 3TraRTgr/ By ORDER,

(Senior Private Secretary) 3TrFT 3Tth 3rffu, tTEaT / lTAT, Patna