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

ITA 148/PAT/2019Status: DisposedITAT Patna19 September 2019AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) to provide the assessee with another opportunity to represent its 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 order of the CIT(A). The assessee did not appear before the ITAT for the hearing. The CIT(A) had passed an ex-parte order.

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), 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 th

The order continues below.

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