LAXMI DEVI,JAMSHEDPUR vs. ITO WD-2(2), JAMSHEDPUR

PDF · subscribers
ITA 111/RAN/2017Status: DisposedITAT Ranchi30 May 2018AY 2013-142 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal decided to provide one more opportunity to the assessee to represent their case before the CIT(A). The CIT(A) was directed to verify the assessee's claim and pass an order after providing adequate opportunity.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessee did not appear for the hearing before the ITAT, nor did they file an adjournment application. The CIT(A) had also passed an ex-parte order as the assessee did not appear before them.

What were the issues?

Whether the assessee should be given another opportunity to present their case before the CIT(A) after an ex-parte order was passed due to non-appearance.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI

Before: SHRI N.S.SAINI & SHRI PAVAN KUMAR GADALE

For Respondent: Shri P.K.Mondal, JCIT
Hearing: 29.05.2018Pronounced: 30.05.2018

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.

2.

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.

3.

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.

4.

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

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →