What did the Tribunal hold?

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

The assessee's appeal against the CIT(A) order was listed for hearing, but no one appeared on behalf of the assessee. The Tribunal proceeded to hear the Revenue's representative.

What were the issues?

Whether the CIT(A) order passed ex-parte without providing adequate opportunity to the assessee is sustainable. The need to grant a fresh opportunity to the assessee for a proper hearing.

Rajbeer Yadav, Saharsa 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

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 & SHRI L.P.SAHU, AM आयकर अपील सं./ITA No.332/PAT/2018 (�नधा�रण वष� / Assessment Year :2013-2014) Rajbeer Yadav, Sharsa Vs. ITO,Ward-3(4).Saharsa. �थायी लेखा सं./PAN No. : ADLPY4906B (अपीलाथ� /Appellant) (��यथ� / Respondent) .. : None िनधा�रती की ओर से /Assessee by राज�व क� ओर से /Revenue by : Shri Supriya Biswas, JCIT-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 is an appeal filed by the assessee against the order of Commissioner of Income Tax (Appeals), Bhagalpur, dated 28.03.2016 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. 3. 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 ITA No.332/PAT/2018 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. 4. 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(PS) 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

3 ITA No.332/PAT/2018

Sr. No. Details Date Initials Designation 1 Draft dictation sheets are attached Dictated on Sr.PS/PS computer 2 Draft dictated on 19.09.19 Sr.PS/PS 3 Draft Placed before author 19.09.19 Sr.PS/PS 4 Draft proposed & placed before the Second JM/AM Member 5 Draft discussed/approved by Second Member JM/AM 6 Approved Draft comes to the Sr.PS/PS Sr.PS/PS 7 Order pronouncement on Sr.PS/PS 8 File sent to the Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head clerk 10 Date on which file goes to the AR 11 Date of Dispatch of order

RAJBEER YADAV,SAHARSA vs. ITO, WARD-3(4), SAHARSA

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments