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Income Tax Appellate Tribunal, PATNA BENCH, PATNA
Before: SHRI CHANDRA MOHAN GARG & LAXMI PRASAD SAHU
IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA BENCH, PATNA
BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER
ITA No.58/Pat/2018 Assessment Year : 2009-2010
Awadhes Kumar, Khajpura , Vs. ITO, Ward 4(1), Patna BNailey Road, Patna. PAN/GIR No.AEMPK 5183 L (Appellant) .. ( Respondent)
Assessee by : Shri K.N.Prasad, AR Revenue by : Shri Ajay Kumar, DR
Date of Hearing : 17/06/ 2019 Date of Pronouncement : 17/06/ 2019
O R D E R Per C.M.Garg, JM This is an appeal filed by the assessee against the order of the
CIT(A)-2, Patna dated 22.11.2017 for the assessment year 2009-10.
The appeal is filed belatedly by 45 days. The assessee has filed
condonation petition dated 5.4.2018 stating the reasons for not filing the
appeal in time. After going through the condonation petition and after
hearing both the parties, we are convinced that the assessee was prevented
by sufficient cause for not filing the appeal in time before the Tribunal.
Hence, we condone the delay and proceed to decide the appeal on merits.
At the time of hearing, Learned A.R. of the assessee submitted that
the CIT(A) was not justified in dismissing the appeal of the assessee
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ITA No.58/Pat/2018 Ass essment Year : 2009- 2010
exparte following the decision of Hon’ble M.,P.High Court in the case of
Estate of Late Tukojirao Holder vs CIT, 223 ITR 480(MP) without affording
proper opportunity of hearing to the assessee. Hence, he requested that
the matter be remanded to the file of the CIT(A) to readjudicate the appeal
of the assessee afresh after allowing reasonable opportunity to the
assessee. Ld A.R. of the assessee before us further submitted that if one
more opportunity is granted, then the case shall be properly represented
before the CIT(A) without any fail or adjournment.
From the perusal of the impugned order, we find that the CIT (A) has
dismissed the appeal of the assessee following the decision in the case of
CIT vs. B.N.Bhattacharges and another, 118 ITR 461 and in the case of
Estate of Late Tukojirao Holkar (supra) on the ground of non-appearance.
We have also noted that the CIT(A) has allowed several opportunities to the
assessee as is evident from the impugned order. However, the assessee
has filed time petition in some dates and also not complied with in some
other dates fixed for hearing.
The provisions of section 250(6) are mandatory and it is obligatory for
Commissioner(Appeals) to pass a speaking order stating points raised in
appeal, his decision thereon and reasons for such decisions. The provisions
of section 250(6) provides that the appellate order of Commissioner (A) are
to state the points arising in the appeal, the decision of the authority thereon
and the reasons for such decision. The underlying rationale of the provision
is that such orders are subject to further appeal to the Tribunal. Speaking
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order would obviously enable a party to know precise points decided in his
favour or against him. Absence of the formulation of the point for decision
for want of clarity in a decision undoubtedly puts a party in quandary.. In the
instant case, vide the impugned order, the Commissioner (Appeals) has
upheld the assessment order without any discussion. Hence, we are of
the opinion that the CIT (A) has no power to dismiss the appeal exparte. \
In view of above, we set aside the order of the CIT (A) and restore the
appeal to his file and direct him to dispose of the appeal of the assessee
afresh with a speaking order after allowing proper opportunity in accordance
with law. Ostensibly, we also note that the assessee was not serious in
appearing before the CIT(A) on the dates fixed for hearing. Hence, we
direct the assessee to appear suo-moto before the CIT(A) without any fail.
Since we have remitted the matter to the file of the CIT (A) for
deciding afresh, there is no necessity to decide the appeal on merits.
In the result, appeal of the assessee is allowed for statistical
purposes.
Order pronounced on 17/06/2019.
Sd/- sd/- (Laxmi Prasad Sahu) (Chandra Mohan Garg) ACCOUNTANT MEMBER JUDICIALMEMBER Patna; Dated 17 /06/209 B.K.Parida, SPS
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ITA No.58/Pat/2018 Ass essment Year : 2009- 2010
Copy of the Order forwarded to : 1. The Appellant : Awadhes Kumar, Khajpura , BNailey Road, Patna
The respondent: ITO, Ward 4(1), Patna 3. The CIT(A)-, Patna 4. Pr.. CIT- patna 5. DR, ITAT, Patna 6. Guard file. //True Copy//
By order
Sr. Pvt.secretary ITAT, Patna
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