DILEEP KUMAR,MUZAFFARPUR vs. ITO, WARD-1(1), MUZAFFARPUR

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.148/PAT/2019 (�नधा�रण वष� / Assessment Year :2015-2016) Dileep Kumar,S/o Late Lal Babu Vs. ITO,Ward1(1), Prasad. Muzaffarpur-842001. Muzaffarpur �थायी लेखा सं./PAN No. : AEVPK8337H (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), Muzzafarpur, dated 19.03.2019 for the assessment year 2015-2016. 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.148/PAT/2019 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/- (L.P.SAHU) (C.M.GARG) लेखा सद�य / ACCOUNTANT MEMBER �या�यक सद�य / JUDICIAL 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. स�या�पत ��त //True Copy// आदेशानुसार/ BY ORDER,

(Private Secretary) ITAT Patna Bench, Patna