What did the Tribunal hold?

The Tribunal found that to ensure substantial justice, all material facts need to be considered. Therefore, the appeal was restored to the CIT(A) for a fresh adjudication after providing a reasonable opportunity of hearing.

The assessee's appeal before the CIT(A) was dismissed due to non-compliance with hearing notices. The assessee claimed the notices were sent to a wrong address, preventing their appearance.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-compliance with notices, and if a fresh opportunity should be granted to the assessee.

Rita Sen, Jamshedpur vs ITO | ITAT Ranchi 2018

Income Tax Appellate Tribunal, RANCHI ‘ SMC’ BENCH, RANCHI

Before: SHRI N.S SAINI

For Appellant: Shri P.C.Paul, CA

For Respondent: Shri A.K.Mohanty, JCIT

Hearing: 27/11Pronounced: 27/11

This is an appeal filed by the assessee against the order of

the CIT(A), Jamshedpur dated 17.7.2017 for the assessment year

2014-15.

The grievance of the assesse in this appeal is that the CIT(A)

was not was not justified in dismissing the appeal of the assesse

due to non-compliance of notices of hearing.

At the outset, ld Authorised Representative of the assesse

submitted that the notices were sent by the ld CIT(A) on the wrong

postal address, therefore, the assesse could not appear before him

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ITA No. /R an/ 2017 Asse ssment Year :

and the CIT(A) dismissed the appeal of the assesse. Ld Authorised

Representative prayed that one more opportunity should be granted

to the assessee to present her case before the CIT(A).

Ld Departmental Representative vehemently opposed to the

granting of another opportunity to the assessee before the CIT(A).

After considering the rival submissions and perusing the

materials available on record, I find that in order to render

substantial justice to the assessee, all materials facts are required

to be brought on record to adjudicate the issue. For doing so, an

opportunity has to be allowed to the assesse. Therefore, I restore

the appeal back to the file of the CIT(A) to adjudicate the issues in

the present appeal after allowing reasonable opportunity of hearing

to the assessee.

In the result, appeal of the assessee is allowed for statistical

purposes.

Order pronounced on 27 /11/2018. Sd/- (N.S Saini) ACCOUNTANT MEMBER Ranchi; Dated 27 /11/2018 B.K.Parida, SPS

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ITA No. /R an/ 2017 Asse ssment Year :

Copy of the Order forwarded to : 1. The Appellant : Rita Sen, Chowli Basa, Seraikela –Kharswan, Jamshedpur

The Respondent. ITO, Ward 2(4), Jamshedpur 3. The CIT(A)-Jamshedpur 4. Pr.CIT- Jamshedpur 5. DR, ITAT, Ranchi 6. Guard file. //True Copy// By order

Sr. Pvt. secretary, ITAT, Ranchi on tour

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RITA SEN,JAMSHEDPUR vs. ITO WARD-2(4), JAMSHEDPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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