What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) to pass a reasoned order after providing a sufficient opportunity of hearing to the assessee. The assessee was directed to cooperate for early disposal.

The assessee's appeal was filed against an ex-parte order passed by the CIT(A). The assessee's representative argued that no opportunity of hearing was provided by the CIT(A).

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing an opportunity of hearing to the assessee.

Manoj Kumar, Jehanabad vs ACIT | 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, DR

For Respondent: Shri Supriya Biswas, DR

Hearing: 18/09/2019

आयकर अपील�य अ�धकरण,पटना �यायपीठ,पटना IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA �ी च�� मोहन गग�, �या�यक सद�य एवं �ी एल.पी.साहु, लेखा सद�य के सम� । BEFORE SHRI CHANDRA MOHAN GARG, JM AND SHRI L.P. SAHU, AM आयकर अपील सं./ITA No.310/PAT/2018 (�नधा�रण वष� / Assessment Year :2011-2012) Manoj Kumar, Jehanabad. Vs. ACIT, Circle-1, Gaya �थायी लेखा सं./PAN No. :AITPK9196L (अपीलाथ� /Appellant) (��यथ� / Respondent) ..

: Shri K.M.Mishra & Sh. Alok िनधा�रती की ओर से /Assessee by Kumar, AR राज�व क� ओर से /Revenue by : Shri Supriya Biswas, DR सुनवाई क� तार�ख / Date of Hearing : 18/09/2019 घोषणा क� तार�ख/ 19/09/2019 : Date of Pronouncement आदेश / O R D E R Per Bench: This appeal is filed by the assessee assailing the order of Commissioner of Income Tax (Appeals),Patna, dated06.07.2018 for the assessment year 2011-12. 2. At the outset, ld. AR submitted that the CIT(A) has passed the ex- parte order without providing any opportunity of hearing. Therefore, the ld. AR prayed for an opportunity to represent its case before the CIT(A). 3. On the other hand, ld. DR relied on the orders of lower authorities. 4. We have heard the rival submissions of both the parties and perused the relevant material placed in the record of the Tribunal. We find that the ld. CIT(A) has passed the impugned order ex-parte. Ld. AR

2 ITA No. 310/PAT/2018 before the Bench submitted that the assessee may be provided one more opportunity to substantiate its claim before the CIT(A). 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 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) in early disposal of the case. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 19 /09/2019. Sd/- Sd/- (C.M.GARG) (L.P.SAHU) �या�यक सद�य / JUDICIAL MEMBER लेखा सद�य / ACCOUNTANT MEMBER पटना /Patna; �दनांक Dated:19 /09/2019 S.sinha(P.S) आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant- . 1. ��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 //True Copy//

(Private Secretary) ITAT Patna Bench, Patna

MANOJ KUMAR,JEHANABAD vs. ACIT, CIRCLE-1, GAYA

What did the Tribunal hold?

What were the facts?

What were the issues?

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