MANISH KUMAR KESHAN,KANPUR vs. ITO, WARD-BETTIAH, BETTIAH

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.242/PAT/2018 (ननिाारण वर्ा / Assessment Year :2014-2015) Manish Kumar Keshan Vs. ITO Ward-Bettiah, 128/2, H-2, Block, Bihar Kidwai Nagar, Kanpur स्थायी लेखा सं./PAN No. : ACNPK 8626 K (अपीलाथी /Appellant) (प्रत्यथी / Respondent) ..

Shri K.M.Mishra & Alok Kumar, Adv निर्धारिती की ओर से /Assessee by : 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 15.05.2018 for the assessment year 2014-2015. 2. As per the office note, there is a delay of 10 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 assessee. Ld. DR has no objection for condonation of delay. Accordingly, we condone the delay and appeal is heard finally.

2 ITA No.242/PAT/2018 3. 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. 4. On the other hand, ld. DR relied on the orders of lower authorities. 5. We have heard the rival submissions of both the parties and perused the relevant material placed in the record of the Tribunal. We find that the ld. CIT(A), Jamshedpur has passed the impugned order ex-parte. During the course of hearing, ld. AR drew our attention to the ground No.3 and submitted that the CIT(A), Jamshedpur while passing the order has not considered the submissions filed before him proving the genuineness of transactions, therefore, he submitted 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.

3 ITA No.242/PAT/2018 6. 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. 3. आयकि आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. 5. निभधगीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, पटना / DR, ITAT, Patna गार्ड फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, सत्यापपत प्रतत //True Copy// (Senior Private Secretary) आयकर अपीलीय अधिकरण, पटना / ITAT, Patna