What did the Tribunal hold?

The Tribunal noted that the CIT(A) had passed an ex-parte order. To ensure justice and fair play, the Tribunal restored the appeal to the CIT(A) to pass a speaking and reasoned order after providing the assessee with a sufficient opportunity of hearing.

The assessee filed an appeal against the order of the CIT(A) for AY 2014-15. The assessee did not appear before the ITAT, and the appeal was decided based on the Revenue's submissions and available records.

What were the issues?

Whether the CIT(A) order was passed ex-parte and if the assessee should be granted another opportunity to present their case.

Amit Kr. Singh vs ITO | 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 is an appeal filed by the assessee against the order of Commissioner of Income Tax (Appeals), Patna, dated 27.08.2018 for the assessment year 2014-15. 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.

We have heard the submissions of ld. DR and perused the entire material placed on record. At the outset, we find that the ld. CIT(A) has passed the impugned order ex-parte. 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 2 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) 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 सद"य / ACCOUNTANT MEMBER "या"यक सद"य / JUDICIAL MEMBER पटना /Patna; "दनांक Dated 19/09/2019 S.Sinha(PS) आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to : अपीलाथ" / The Appellant-

""यथ" / The Respondent- 2. 3. आयकर आयु"(अपील) / The CIT(A), आयकर आयु"त / CIT 4. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, पटना / DR, ITAT, Patna 5. गाड" फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, स"या"पत ""त //// (Senior Private Secretary) ITAT Patna Bench, Patna

AMIT KR. SINGH,PATNA vs. ITO, WARD-3(4), PATNA

What did the Tribunal hold?

What were the facts?

What were the issues?

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