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Income Tax Appellate Tribunal, PATNA BENCH, PATNA
Before: SHRI CHANDRA MOHAN GARG & LAXMI PRASAD SAHU
Per Bench
This is an appeal filed by the assessee against the order of
the CIT(A)-2, Patna dated 29.1.2019 for the assessment year
2014-15.
At the outset, Learned A.R. of the assessee submitted that
the CIT(A) has passed order exparte without giving proper
opportunity of hearing to the assessee. He prayed before us that
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one more opportunity may be granted to the assessee to putforth
his case before the CIT(A).
Learned D.R. opposed the prayer of Learned A.R. of the
assessee on the ground that several opportunities have been
provided to the assessee.
Having heard the rival submissions, we find from the
impugned order that the CIT(A) has fixed for hearing on
24.7.2018, 5.11.2018, 21.12.2018 and 18.1.2019 but the
assessee failed put in appearance before him. However, before
us, Learned A.R. requested to give one more opportunity to the
assessee. Therefore, in order to render substantial justice, we
remit the matter back to the file of the CIT(A) to give another
opportunity to the assessee with a direction to redecide the appeal
after giving proper opportunity to the assessee. The assessee is
also directed to appear suotomo before the CIT(A) after receipt of
this order and file the relevant documents for adjudication of the
assessee by the CIT(A). We order accordingly.
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In the result, appeal of the assessee is allowed for statistical
purposes.
Order pronounced on 28/06/2019.
Sd/- sd/- (Laxmi Prasad Sahu) (Chandra Mohan Garg) ACCOUNTANT MEMBER JUDICIALMEMBER Patna; Dated 28/06/209 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : Kumari Ashiki Patel, Flat No.302, City Heart Apartment, C/O. K.K.Mandal Opp. Bhumi Vikash Bank, Budh Marg, Patna
The Respondent. ITO, Ward 4(5), Patna 3. The CIT(A)-2, Patna 4. Pr.CIT-2, patna 5. DR, ITAT, Patna 6. Guard file. //True Copy// By order
Sr. pvt.secretary ITAT, Patna
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