What did the Tribunal hold?

The Tribunal restored the appeal to the file of the AO, directing the AO to pass a speaking and reasoned order after providing the assessee with an opportunity to be heard. The assessee was also directed to cooperate with the AO.

The assessee did not appear before the Assessing Officer (AO) or the Commissioner of Income Tax (Appeals) (CIT(A)). Consequently, both the AO and CIT(A) passed ex-parte orders.

What were the issues?

Whether an ex-parte assessment order passed due to the assessee's non-appearance warrants a remand for a fresh opportunity to present the case.

Santosh Kr. Jha vs DCIT | s.144 | ITAT Patna 2019

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

Before: SHRI CHANDRA MOHAN GARG, JM & SHRI L.P.SAHU, AM

For Appellant: Shri Supriya Biswas, JCIT-DR

For Respondent: Shri Supriya Biswas, JCIT-DR

Hearing: 18/09/2019

Per Bench: This appeal is filed by the assessee assailing the order of Commissioner of Income Tax (Appeals)-3, Patna, dated 20.07.2018 for the assessment year 2013-2014. 2. None appeared on behalf of the assessee even the case was called for second round of hearing. Therefore, we proceeded to dispose off the appeal of the assessee after considering the submissions of ld.DR and the material evidence available on record.

On careful consideration of the submissions of ld. DR and perusing 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 2 assessment order, we find that the Assessing Officer has 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. Considering the facts and circumstances of the case and in the interest of justice and fair-play, 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 19/09/2019. (L.P.SAHU) (C.M.GARG) लेखा सदस्य / ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER पटना /Patna; ददनांक Dated 19/09/2019 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. 3. आयकि आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. निभधगीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, पटना / DR, ITAT, Patna 5. गार्ग फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, सत्यापपत प्रयत //// (Senior Private Secretary) ITAT Patna Bench, Patna

SANTOSH KR. JHA,PATNA vs. DCIT, CENTRAL CIRCLE-2, PATNA

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