BHARAT RAI,MUZAFFARUR vs. ACIT, CIRCLE-1, MUZAFFARPUR

आयकर अपीलीय अधिकरण, ‘एकल” न्यायपीठ, पटना IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH, PATNA BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अपील सं./ITA No.208/PAT/2018 (ननिाारण वर्ा / Assessment Year :2013-2014) Bharat Rai, Vs. ACIT, Circle-1, Muzaffarpur Prop: M/s Sanjeev Construction, Meenapur, Muzaffarpur स्थायी लेखा सं./PAN No. : AIAPR 8158 A (अपीलाथी /Appellant) (प्रत्यथी / Respondent) ..

निर्धारिती की ओर से /Assessee by : Shri N.K.Lal, CA राजस्व की ओर से /Revenue by : Shri Supriya Biswas, JCIT-DR

सुनवाई की तारीख / Date of Hearing : 18/09/2019 घोषणा की तारीख/ : 18/09/2019 Date of Pronouncement आदेश / O R D E R

This appeal is filed by the assessee assailing the order of Commissioner of Income Tax (Appeals), Jamshedpur, dated 10.05.2018 for the assessment year 2013-2014. 2. At the outset, ld. AR submitted that the CIT(A) has passed the ex- parte order without providing any opportunity of hearing. Therefore, the ld. AR prayed for an opportunity to represent its case before the CIT(A), Muzaffarpur. 3. On the other hand, ld. DR relied on the orders of lower authorities. 4. We have heard the rival submissions of both the parties and perused the relevant material placed in the record of the Tribunal. We find

2 ITA No.208/PAT/2018 that the ld. CIT(A), Jamshedpur has passed the impugned order ex-parte. Before us, ld. AR requested that the assessee may be provided one more opportunity to substantiate its claim before the CIT(A), Muzaffarpur. Considering the facts and circumstances of the case and in the interest of justice and fair-play, there will be no loss to the Revenue if one more opportunity be granted to the assessee to represent its case before the CIT(A), Muzaffarpur. Accordingly, we restore the appeal of the assessee to the file of CIT(A), Muzaffarpur 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), Muzaffarpur in early disposal of the case. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 18/09/2019. Sd/- (C.M.GARG) न्यानयक सदस्य / JUDICIAL MEMBER पटना /Patna; दिनांक Dated 18/09/2019 Prakash Kumar Mishra, Sr.P.S.(on tour) आदेश की प्रनिललपप अग्रेपर्ि/Copy of the Order forwarded to : अपीलाथी / The Appellant- 1. प्रत्यथी / The Respondent- 2. आयकि आयुक्त(अपील) / The CIT(A), 3. 4. आयकर आयुक्त / CIT 5. निभधगीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, पटना / DR, ITAT, Patna 6. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, सत्यापपत प्रतत //True Copy// (Senior Private Secretary) आयकर अपीलीय अधिकरण, पटना / ITAT, Patna