SAI ENGICON AND CONSTRUCTION PVT LTD,PATNA vs. ACIT, CIRCLE-2, PATNA

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA Before Sh. N_ K Saini, AM and Sh. Sudhanshu Srivastava, JM ITA No.164/Pat./2017, Asstt: Year 2012-13 Sai Engicon and Construction Vs ACIT, C-2,Patna (Bihar) P. Ltd. Patna: (APPELLANT) (RESPONDENT) PAN No. AAKCS8872P Assessee by Shri A.K: Sarkar Adv. Revenue by Shri Kausik Kumar Das, Sr. DR: Date of Hearing 13.03.2018 Date of Pronouncement 14 03.2018 ORDER Per Sudhanshu Srivastava_JM: This appeal has been preferred by the assessee against order dated 19.09.2017, passed by the Ld. CIT (Appeals)-2,Patna for assessment year-2012-13, wherein vide the impugned order the assessee's appeal was dismissed ex-parte. 2 The Ld_ AR, submitted that the assessee S appeal was dismissed as the assessee could not appear before the Ld_ CIT (A) on the dates when the appeal was fixed for hearing: It was prayed that the Ld_ CIT (A) had erred in confirm ing the additions / disallowances without giving an opportunity to the assessee. It was prayed that 2 ITA No.164/Pat./2017 another opportunity may be provided to the assessee in order to enable him to make appropriate representation before the Ld_ CIT (A) 3 In response, the Ld. Sr . D.R opposed the assessee's plea for the appeal being restored back to the file of the Ld. CIT (A) and submitted that the assessee had made non-compliance before the Ld. CIT(A) on as many as three occasions and, therefore, the Ld. CIT(A) had no other option than to dismiss the assessee's appeal on the basis of material available on record. 4 We have heard the rival submissions and have also perused the material on record. It is very much evident that the assessee has not availed the numerous opportunity provided by the Ld. CIT (A). The Ld:. CIT (A), while duly noting this, has also provided the list of dates on when the assessee was asked to appear but had failed to do so. Even during the course of proceedings before us the assessee could not substantiate the cause for his non- appearance before the Ld. First Appellate Authority. We note that the assessee has been most casual and careless in his approach after filing the appeal before the Ld_ CIT (A): However , in the interest of justice, we feel that the assessee should be given one 3 ITA No.164/Pat./2017 last opportunity. Accordingly, we restore the issues to the file of the Ld. CIT (A) with the direction to pass the order afresh on merits of the case as per law after providing proper opportunity to the assessee to present its case. We also direct the assessee to make proper compliance before the Ld. CIT (A) so as to ensure a quick disposal of the appeal: 5 In the result, the appeal of the assessee stands allowed for statistical purposes. (Order Pronounced in the Court on 14 /03/2018) N.K Saini) / (Sudhanshu Srivastava) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 14 /03/2018 S. sinha*