JAMIL AKHATAR,MADHUBANI vs. ITO, MADHUBANI

On the other hand, ld. DR relied on the orders of lower authorities.

On careful consideration of the rival submissions of both the parties and on perusal of the relevant material placed in the record of the Tribunal along with the orders of both the authorities below, at the outset, we find that the ld. CIT(A) has passed the impugned order ex-parte. Even on perusal of the assessment order, we find that the Assessing Officer has 2 passed the assessment order u/s.144 of the Act. From the above it is clear, that the assessee did not appear before both the authorities below to substantiate its claim. However, ld. AR before us submitted that one more opportunity may be provided to the assessee to represent its case before the Assessing Officer. Considering the facts and circumstances of the case, submissions of the assessee and in the interest of justice, there will be no prejudice to the Revenue if one more opportunity be granted to the assessee to represent its case before the AO. Accordingly, we restore the appeal of the assessee to the file of AO to pass a speaking and reasoned order considering the submissions of the assessee, after providing sufficient opportunity of hearing to the assessee. The assessee is also directed to cooperate with the AO positively for early disposal of the case.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 20/09/2019. (L.P.SAHU) (C.M.GARG) लेखा सदस्य / ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER पटना /Patna; ददनांक Dated 20/09/2019 Prakash Kumar Mishra, Sr.PS(on tour) आदेश की प्रनिललपप अग्रेपर्ि/Copy of the Order forwarded to : अपीलाथी / The Appellant- 1. प्रत्यथी / The Respondent- 2. आयकि आयुक्त(अपील) / The CIT(A), 3. आयकर आयुक्त / CIT 4. 5. निभधगीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, पटना / DR, ITAT, Patna आदेशानुसार/ BY ORDER, 6. गार्ग फाईल / Guard file. सत्यापपत प्रयत //// (Senior Private Secretary) ITAT Patna Bench, Patna