The assessee filed an appeal against the CIT(A)'s ex-parte order. The assessee did not appear before the ITAT, but the Tribunal decided to grant another opportunity to the assessee.

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the CIT(A) when the previous order was passed ex-parte due to non-appearance.

Tirhut Lok Seva Sansthan… vs ITO | ITAT Patna 2019

Q: What did the Tribunal hold?

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

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), Jamshedpur, dated 26.11.2018 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.

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. (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-

""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 //// (Private Secretary) ITAT Patna Bench, Patna

TIRHUT LOK SEVA SANSTHAN,SAMASTIPUR vs. ITO, WARD-EXEMPTION, MUZAFFARPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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