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Income Tax Appellate Tribunal, RANCHI ‘ SMC’ BENCH, RANCHI
Before: SHRI N.S SAINI
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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