What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without considering the assessee's submissions. In the interest of justice, the case was restored to the CIT(A) for a fresh hearing and a reasoned order.

The assessee filed an appeal before the CIT(A) which was decided ex-parte without providing an opportunity of hearing. The assessee's written submissions were not considered by the CIT(A).

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without affording an opportunity of hearing to the assessee and without considering its submissions.

Shri Kant Mishra, Buxar vs ITO | ITAT Patna 2019

3±ifejfiHHEifeLLqan lN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA ch nifty q*, ±`q=q ri ch ".tfr.HTg, aEIT q=q a7q]]H I BEFORE SHRI CHANDRA MOHAN GARG, JM AND SHRI L.P. SAHU, AM 3hiT5{3Tthari.7iTANO.i667pAT;2018

Prffiqft 3fiE /Assessee by©rfu3ird/RevenuebyEarirfuJDateofHearinginrfuaTdry Shri K.N.Prasad, AR Shri Supriya Biswas, DR 17/06/2019 17/06/2019 Date of Pronouncement I/ORDE Ef¥L.p.sahuun This appeal is filed by the assessee assailing th; order of Commissioner of Income Tax (Appeals)-I, Patna, dated 09.05.2018 passed in Appeal No.297/CIT(A)-I/2010-2011 for the assessment year 2009-2010. 3. At the outset, Id. AR submitted that the CIT(A) has passed the ex- parfe order allowing partly the appeal of the assessee without providing any opportunity of hearing. Therefore, the ld. AR prayed for an opportunity to represent its case before the CIT(A). 4. On the otherhand, Id. DR relied on the orders oflowerauthorities.

+ ITA No.166/PAT/2018 5. 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 an ex-parte order. 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 order ex-parte cryptic order. Considering the facts and ciroumstances 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 submissions of the assessee, after

providing sufficient opportunity of hearing to the assessee., The assessee is also directed to cooperate with the CIT(A) in early disposal of the case. 6. In the result, appeal of the assessee is allowed for` statistical purposes. Order pronounced in the open court on 17/06/2019. Sd/- sd/- ± Hfrj.uGDfcFA:)MEMBER am H±+.Apc.:OAUH¥A)NT MEMBER qiFT/Patna; faha Dated 17/06/2019 FT.g.fa/PKM, Sr.p,S. 3rfuTflTfffi3Trm/Copyoftheorderforwarded___te: 1. ertffl/TheAppellant-. ' Shri Kant Mishra, Prop:- M/s Mahalaxmi Steel, Station Road, Bazar Samiti Road, PO-Buxar, PIN-802101 2. ffl/The Respondent- ITO, Ward-2, Ara 3. 3tRE5T 3ngH(Gritap / The clT(A), 4. 3mHenF/CIT 5. Rthqfafm, 3tTqRT3TRE3rftw, qgqT7 DR, iTAT, patna

SHRI KANT MISHRA,BUXAR vs. ITO, WARD-2, ARA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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