SRI AJIT KUMAR,PATNA vs. ACIT, CIRCLE-4, PATNA

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA Before Sh. N_ K Saini, AM and Sh. Sudhanshu Srivastava, JM ITA No.24/Pat./2017, Asstt: Year 2011-12 Shri Ajit Kumar, Patna: (APPELLANT) PAN No. ACAPKI648J Vs ACIT; C-4,Patna Bihar) (RESPONDENT) Assessee by Shri A K Rastogi & Shri Rakesh Kumar Adv. Revenue by Shri Kausik Kumar; 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 19.01.2017, passed by the Ld. CIT (Appeals)-2,Patna of assessment year-2011-12 wherein, vide the impugned order the assessee's appeal was dismissed for want of prosecution by the assessee_ 2 The Ld _ AR submitted that the assessee $ 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 (AJhad erred in passing a non-speaking order and dismissing the 2 ITA No.24/Pat /2017 assessee S appeal without even considering the appeal on merits_ It was prayed that 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 on seven occasions and, therefore, the Ld. CIT(A) had no other option but to dismiss the assessee s appeal: 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) has also provided the list of dates on when the assessee was required to appear before him but had failed to do SO_ Even during the course of proceedings before uS the assessee could not justify the reason for the non-compliance before the Ld. CIT (A)- We note that the assessee has been most casual and careless in his approach after filing of the appeal before the Ld. CIT (A): However , in the interest of justice, we feel 3 ITA No.24/Pat /2017 that the assessee should be given one last opportunity. We also note that the Ld_ CIT (A) has passed a non- speaking order without considering the case on merits, which was incumbent upon him to do so. Accordingly, we restore the issue 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 full 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*