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Income Tax Appellate Tribunal, RANCHI
Before: SHRI N.S.SAINI & SHRI PAVAN KUMAR GADALE
1 ITA No.111/Ran/2017
IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI
BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER
ITA No.111/Ran/2017 A.Y. : 2013-2014 Laxmi Devi vs ITO Ward-2(2), C/o: CA Nawal Kishore Jamshedpur Mahato, Flat No.401, 4th Floor, K.C.Apartment, 137 Ambagan Road, Sakchi, Jamshedpur-831001 PAN No. : AFXPD 0435 L Respondent (Appellant) .
Assessee by : None Revenue by :Shri P.K.Mondal, JCIT
Date of Hearing : 29.05.2018 Date of Pronouncement : 30.05.2018
O R D E R Per Pavan Kumar Gadale, JM: This is an appeal filed by the assessee against the order of CIT(A),
Jamshedpur, dated 24.04.2017 for the assessment year 2013-14.
None appeared on behalf of the assessee when the matter was
called for hearing, neither any adjournment application has been field by
the assessee. Therefore, the Bench decided to dispose off the appeal after
considering the material available on record and the submissions of ld. DR.
At the outset, on perusal of the order of CIT(A), we find that before
the CIT(A) the assessee has challenged the order passed by the AO
2 ITA No.111/Ran/2017 u/s.144/147 of the Act, dated 23.12.2016 and the CIT(A) has passed ex-
parte order as none appeared on behalf of the assessee. Considering the
facts of the case and in the interest of substantial justice, we provide one
more opportunity to the assessee to represent its case before the CIT(A),
who shall verify and examine the claim of the assessee and pass order
after providing adequate opportunity to the assessee and the assessee
shall positively cooperate in submitting the information before the CIT(A).
Thus, we allow the appeal of the assessee for statistical purposes.
In the result, appeal of the assessee is allowed for statistical
purposes.
Order pronounced in the open court on 30/05 /2018
Sd/- Sd/- (N.S.SAINI) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated 30/05/2018 Prakash Kumar Mishra , Sr. Ps Copy of the Order forwarded to : 1. The Appellant – Laxmi Devi C/o: CA Nawal Kishore Mahato, Flat No.401, 4th Floor, K.C.Apartment, 137 Ambagan Road, Sakchi, Jamshedpur- 831001 2. The Respondent – ITO Ward-2(2), Jamshedpur 3. The CIT(A) concerned 4. CIT , concerned 5. DR, ITAT, Ranchi BY ORDER, 6. Guard file.
//True Copy// SR.PS, ITAT, RANCHI