GUDDU PRADHAN,MUZAFFARPUR vs. ITO, WARD-1(1), MUZAFFARPUR

ITA 150/PAT/2019Status: DisposedITAT Patna19 September 2019AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the Assessing Officer to pass a speaking and reasoned order after providing the assessee with a sufficient opportunity of hearing. The assessee was directed to cooperate with the Assessing Officer.

What were the facts?

The assessee filed an appeal with a delay of 23 days, which was condoned. The assessee did not appear before the lower authorities, leading to ex-parte orders. The Tribunal noted that the assessee did not appear before the Assessing Officer or the CIT(A).

What were the issues?

Whether the assessee was denied a fair opportunity to present their case due to ex-parte orders passed by the lower authorities.

Which sections of the Income-tax Act were involved?

Section 144

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 appeal is filed by the assessee assailing the order of Commissioner of Income Tax (Appeals), Muzaffarpur, dated 04.02.2019 for the assessment year 2013-2014. 2. As per the office note, there is a delay of 23 days in filing the present appeal. The assessee has filed an application for condonation of delay. We have gone through the application of the assessee and found that there is sufficient cause for delay in filing the present appeal by the assesse

The order continues below.

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