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Income Tax Appellate Tribunal, RANCHI BENCH (SMC
Before: Hon’ble Shri J. Sudhakar Reddy]
IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH (SMC), RANCHI [Before Hon’ble Shri J. Sudhakar Reddy] I.T.A. No. 101/Ran/2017 Assessment Year : 2006-07 Nitin Kumar Ritolia....................................................................................................Appellant Saherpur, Sindri, North Market Road, Dhanbad – 828 112 [Pan : AHGPR 3437 B] Income Tax Officer...................…………………………………….................................Respondent Ward II(1), Dhanbad. Appearances by: Shri K.N. Prasad, Advocate appearing on behalf of the Assessee. Shri P.K. Mondal, Jr. DR appearing on behalf of the Revenue. Date of concluding the hearing : February 22, 2018 Date of pronouncing the order : February 28, 2018 ORDER Per J. Sudhakar Reddy, AM
This is an appeal filed by the assessee directed against the order of CIT (Appeals) Dhanbad dated 07.04.2017 for the assessment year 2006-07.
After hearing rival contentions, I find that the assessee was prevented by reasonable cause from appearing either before the Assessing Officer or before the Ld. CIT(A). Both of them have passed ex-parte orders.
On careful consideration of the facts and circumstances of the case and the submission of both the parties, I deem it fit to set aside the issue to the file of the Assessing Officer for fresh adjudication in accordance with law, on the ground of natural justice.
2 I.T.A. No. 101/Ran/2017 A.Y. 2006-07 Nitin Kumar Ritolia
The assessee is directed to appear before the Assessing Officer either by himself or through counsel within one month of the receipt of this order, take notice and thereafter cooperate and disposal of this case.
In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 28th February, 2018.
Sd/- (J. Sudhakar Reddy) ACCOUNTANT MEMBER Dated: 28/02/2018 Biswajit, Sr. PS
Copy of order forwarded to: 1. Nitin Kumar Ritolia, Saherpur, Sindri, Dhanbad – 828 112.
ITO, Ward II(1), Dhanbad.
The CIT(A)
The CIT
DR True Copy, By order,
Sr. P.S. / H.O.O. ITAT, Ranchi