DHIRENDRA KUMAR JHA,PATNA vs. ITO, WARD-4(2), PATNA

3±5TRE3Tffu,qE]Trty=ng IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA ch FEFInF rd, EqfitF HaH ri ch PIT.thEHig, in qE{q aTFTRT I BEFORE SHRI CHANDRAMOHAN GARG,JM AND SHRI L.P. SAHU, AM 3ITqtFI 3rfu ti.;ITA NO.76;PAT;201 9 (fatin al / Assessment year :2oi o-2oi 1 ) Dhirendra Kumar Jha, lTO Ward-4{2),Patna Vs. Plot No.0/75, Lohianagar Housing Colony, Kanakarbagh, Patna- 800020 FarzPr aFT ri.;PAN NO. : ACEpj 3453 c (rfuaff/Appellant) (RTat / Respondent) fiffitidra;Assesseeby Shri Abhi Sarkar, AR © EPr 3ir a /Revenue by Shri Ajay Kumar, DR 28/06/2019 gut aft rfu / Date of Hearing in Efr trfur 28/06/2019 Date of Pronouncement QT / 0 R D E R Per Bench.. __ This appeal is filed by the assessee assailing the order of Commissioner of Income Tax (Appeals)-2, Patna, dated 29.10.2018 for the assessment year 2010-2011. 2. At the outset, ld. AR submitted that the CIT(A) has passed the ex- parfe order and prayed for one more opportunity tQ represent its case before the CIT(A). 3. Ontheotherhand, ld. DRreliedontheorderofcIT(A). 4. We have heard the rival submissions of both the parties and

perused the relevant material placed in the record of the Tribunal. We find

2 ` ITA No.76/PAT/2019 that the ld. CIT(A) has passed the impugned order ex-parte. From the appellate order, we also observe that the CIT(A) provided many opportunities of hearing to the assessee, however, the assessee did not appear before him. Ld. AR before the Bench submitted that the assessee may be provided one more opportunity to substantiate its claim before the CIT(A). Considering the facts and circumstances of the case, to render the substantial I.ustice and considering the prayer of the ld. AR of the assessee, 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 submjssions of the assessee, after providing sufficient opportunity of hearing to the assessee. The assessee is also directed to appear before the CIT(A) within a period of 30 days from the date of receipt of the copy

of the order and cooperate with the CIT(A) 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 28/06/2019. Sd/- Sd/- ± Hfprj.uGDfcFA:'MEMBER am H±+.Apc]:-O^uETUAJNT MEMBER qEE]T/Patna; ffro Dated 28/06/2019 IT.F.ffr/PKM, sr.p.s.

LirdEEJEITEiiEHT'H.mlfTEmFTEmmPlh|[ Dhirendra Kumar Jha, R:°ntakarNb:.g°#atnat;8baon2aogar Housing colony, 2. RIfi/The Respondent- ITO Ward-4(2),Patna 3rfe3TFT/ By ORDER, 3. `3mTH 3tTgr(3Tfty / The ciT(A), 4. 3TREFT3TTap7clT 5. frmfltrHRE, 3maHfflofin, qtan/ DR, iTAT, patna (Senior Private 6. ndtry/Guard file. Secretary) HFqTfin ra ;ITrue copy;t 3mTiFT3mrfu3Tfin,qan; lTAT, Patna