JANMAJAY SINGH,SARAN vs. ACIT, CIRCLE-2, MUZAFFARPUR

ITA 141/PAT/2019Status: DisposedITAT Patna19 September 2019AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) for a fresh hearing and a speaking order, considering the AO's findings and the assessee's submissions.

What were the facts?

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 them another opportunity.

What were the issues?

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

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, dated254.02.2019 for the assessment year 2014-2015. 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

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →