SHRI PRAMOD KUMAR PATHAK,AGRA vs. ITO 4(2), AGRA

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH: AGRA

BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER

I.T.A No. 83/Agra/2017 (ASSESSMENT YEAR-2011-12)

Pramod Kumar Pathak ITO, Ward-4 (2), Agra. Village Abhupura, Kirawali, Agra. PAN No.AHFPP7482B (Assessee) (Revenue)

Assessee by Prarthana Jalan, AR Revenue by Shri Waseem Arshad, Sr.DR.

Date of Hearing 18.09.2017 Date of Pronouncement 15.11.2017

ORDER This is assessee’s appeal for assessment year 2011-12, raising the following grounds: “1) That the learned Commissioner of Income Tax Appeals has erred in law and on facts in sustaining the Learned Assessing Officer ex-parte order under section 144 of the Income Tax Act, 1961.

2) That the authorities below have erred in law and on facts in making the addition of Rs 12,95,228/- on account of profit on transactions done by the appellant with national / multicommodity exchange purely on presumptions and surmises.

I.T.A No. 83/Agra/2017 2

3) That the authorities below have erred in law and on facts in making the addition without appreciating the submissions of the appellant and the fact that the appellant had incurred loss on the impugned transactions.” It is seen that the ld. CIT(A) has dismissed the assessee’s appeal ex parte qua 2.

the assessee without discussing or deciding the merits of the case. As such, the

matter is remitted to the file of the ld. CIT(A), to decide it afresh in accordance

with law, by passing a speaking order on all the concerned issues, on affording due

and adequate opportunity of hearing to the assessee. The assessee, no doubt, shall

co-operate in the fresh proceedings before the ld. CIT(A). All pleas available under

the law shall remain so available to the assessee. Ordered, accordingly.

Order pronounced in the open court on 15/11/2017.

Sd/- (A.D. JAIN) JUDICIAL MEMBER Dated 15/11/2017 *AKV* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR