What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) to grant the assessee a fresh opportunity to present its case. The CIT(A) was directed to pass a speaking and reasoned order after considering the AO's findings and the assessee's submissions.

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

What were the issues?

Whether an ex-parte order passed by the CIT(A) without affording an opportunity of hearing is sustainable. The right to a fair hearing before appellate authorities.

Rakesh Ranjan Kumar vs ACIT | ITAT Patna 2019

±3Ttflrfu3riin.q=aTH"tnt5±E IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA ch aEalF 7rf, ± tl=H ri ch TIT.tPr.t]Tg, aTh tlaFq' *g7]iH I BEFORE SHRI CHANDRA MOHAN GARG,JM AND SHRI L.P. SAHU, AM 3maffiT3TtfiFri.;ITANO.53/PAT/2Oi8 (farfu ut / Assessment year :2oo5-2oo6) Rakesh Ranj.an Kumar, ACIT, Circle-5, Patna Qtr. No.L-2/21, Shree Krishna uri, Patna-800001 tantl den ri.;PAN NO. : AELPK 6831 L (3Ttrm/Appe[Iant) (ed / Respondent) f}ffithcka/Assesseeby Shri S.K.Narayan, AR © EPr 3ir a /Revenue by Shri Ajay Kumar, DR 17/06/2019 giv a alto / Date of Hearing in rfu aTdry 17/06/2019 Date of Pronouncement §T / 0 R D E P_er L.P.Sahu, AJfl This appeal is filed by the assessee assailing the order of Commissioner of Income Tax (Appeals)-2, Patna, dated 07.02.2018 for the assessment year 2005-2006. 2. At the outset, ld. AR submitted that the CIT(A) has passed the ex- parfe order dismissing 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). 3. On the other hand, Id. DR relied on the orders oflowerauthorities. 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 that the

2 ITANo.53/PAT/2018 Id. CIT(A) has passed an ex-parte order for want of prosecution. 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 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. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 17/06/2019. Sdl- sdl-

HfiE tlfrj-uGDfcFA:)MEMBER am RE£+.Apc.:OAUHTUA)NT MEMBER qEFT/Patna; fair Dated 17/06/2019 T.5.f}/PKM, Sr.P.S. 3rfeQTaPrqfffi3Tafha/CopyoftheorderforwardeqLe: 1. 3Ttffl/TheAppellant-. Rakesh Ranjan Kumar, Qtr. No.L-2/21, Shree Krishnapuri, Patna-800001 2. Tat/The Respondent- ACIT, Circle-5, Patna erTaQTFT/ By ORDER, 3. onqtF{ 3flFT(3ffiap / The clT(A), 4. 3TTFT3]iIr;clT 5. fatTrfuffi@, 3rm5T ctRE etffu, tTEaT/ DR, iTAT, patna (Senior Private Secretary) 6. Jrfetry/Guard file. 3TFTHertnrfu3Tffu,qtFT; tlfqTfir gfa /ITrue copy;/ lTAT, Patna

RAKESH RANJAN KUMAR,PATNA vs. ACIT, CIRCLE-5, PATNA

What did the Tribunal hold?

What were the facts?

What were the issues?

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