AWADHESH KUMAR,PATNA vs. ITO, WARD-4(1), PATNA

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.

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.

the CIT(A) was not justified in dismissing the appeal of the assessee

P a g e 1 | 4 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.

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.

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

P a g e 2 | 4 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.

deciding afresh, there is no necessity to decide the appeal on merits.

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

P a g e 3 | 4 Copy of the Order forwarded to : 1. The Appellant : Awadhes Kumar, Khajpura , BNailey Road, Patna

By order

Sr. Pvt.secretary ITAT, Patna

P a g e 4 | 4