BIRENDRA KUMAR YADAV,CHHAPRA vs. ACIT, CIRCLE-2(1), MUZAFFARPUR

ITA 135/PAT/2019Status: DisposedITAT Patna19 September 2019AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT restored the appeal to the CIT(A) to provide the assessee with another opportunity to present their case. The CIT(A) was directed to pass a speaking and reasoned order after hearing the assessee.

What were the facts?

The assessee filed an appeal against the CIT(A)'s ex-parte order. The assessee did not appear for the hearing before the ITAT. The ITAT considered the submissions of the Revenue's representative and the available material.

What were the issues?

Whether the assessee was denied a fair opportunity to present their case before the CIT(A) due to an ex-parte order.

AI-generated summary — verify with the full judgment below

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 25.02.2019 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 tha

The order continues below.

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