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Income Tax Appellate Tribunal, PATNA ‘DB’ BENCH AT KOLKATA
Before: DR. MANISH BORAD & SRI SONJOY SARMA
order
: November 11th, 2022 ORDER
Per Manish Borad, Accountant Member:
The captioned appeals filed by the assessee pertaining to the Assessment Years (in short “AY”) 2009-10, 2010-11 & 2011-12 are directed against the common order passed u/s 250(6) of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of I.T.A. Nos.: 2, 3 & 4/Pat/2020 AYs: 2009-10, 2010-11 & 2011-12 Alok Kumar. Income-tax (Appeals)-3, Patna [in short ld. “CIT(A)”] dated 22.11.2019.
The assessee is in appeal before this Tribunal raising various grounds of appeal
3. At the outset, ld. Counsel for the assessee submitted that in the instant appeals, the impugned order is ex-parte and the assessee failed to get sufficient opportunity to give the submissions and file relevant documents in support of its grounds raised before ld. CIT(A), prayer was made to restore all the issues in the instant appeals to the ld. CIT(A) for fresh adjudication.
4. Per contra, ld. D/R supported the order of ld. CIT(A).
5. We have heard rival contentions and perused the records placed before us. From perusal of the impugned order, we find that there was no appearance on behalf of the assessee before ld. CIT(A) and the impugned order was passed ex-parte. Therefore, considering the prayer made by the ld. Counsel for the assessee, looking to the fact that the assessee could not file necessary submissions and also in the interest of justice and being fair to both the parties, we restore all the issues in the instant appeals to the ld. CIT(A) for fresh adjudication and to pass a speaking order after considering the submissions as well as the relevant documents to be filed by the assessee on being provided adequate opportunity and decide in accordance with law. The assessee is directed to remain vigilant and file documents, if considered necessary, in support of its grounds of appeal and should not take adjournment, unless otherwise required for reasonable cause.