ITAT Patna Judgments — June 2019

ASHOK KUMAR KANODIA,WEST CHAMPARAN vs ACIT, CIRCL-1, MUZAFFARPUR

ITA 96/PAT/2017[2013-14]Status: Disposed25 Jun 2019AY 2013-14

SUNITA SHRIVASTAVA,MOTIHARI vs ITO, WARD-2, MOTIHARI

ITA 53/PAT/2019[2005-06]Status: Disposed25 Jun 2019AY 2005-06

JALALPUR DEVELOPERS PVT LTD,PATNA vs ACIT(OSD), WARD-2(1), PATNA, PATNA

ITA 261/PAT/2018[2015-16]Status: Disposed25 Jun 2019AY 2015-16Dismissed

The Tribunal held that the sale of flats was to be considered in the assessment year when the sale deed was executed and sale proceeds were received, irrespective of possession transfer. The AO correctly invoked Section 145(3) due to non-disclosure of sale consideration.

AJIT KUMAR PANDEY,PATNA vs ITO, WARD-1(1), PATNA

ITA 327/PAT/2018[2008-09]Status: Disposed25 Jun 2019AY 2008-09Remanded

The Tribunal condoned the delay and removed the defect regarding the fee payment. It held that the CIT(A) passing an ex-parte order without granting a hearing was unjust and restored the appeal to the CIT(A) for a fresh decision.

DHIRENDRA KUMAR JHA,PATNA vs ITO, WARD-4(2), PATNA

ITA 76/PAT/2019[2010-11]Status: Disposed25 Jun 2019AY 2010-11Remanded

The Tribunal restored the appeal to the file of the CIT(A) to pass a speaking and reasoned order after providing sufficient opportunity of hearing to the assessee.

KUMARI ASHIKI PATEL,PATNA vs ITO, WARD-4(5), PATNA

ITA 83/PAT/2019[2014-15]Status: Disposed25 Jun 2019AY 2014-15Remanded

The Tribunal found that the CIT(A) had scheduled multiple hearings, but the assessee failed to appear. However, to render substantial justice, the matter was remitted back to the CIT(A) for a fresh decision.

RAKESH RANJAN KUMAR,PATNA vs ACIT, CIRCLE-5, PATNA

ITA 53/PAT/2018[2005-06]Status: Disposed17 Jun 2019AY 2005-06Allowed

The Tribunal restored the appeal to the CIT(A) to grant the assessee a fresh opportunity to present its case. The CIT(A) was directed to pass a speaking and reasoned order after considering the AO's findings and the assessee's submissions.

AWADHESH KUMAR,PATNA vs ITO, WARD-4(1), PATNA

ITA 58/PAT/2018[2009-10]Status: Disposed17 Jun 2019AY 2009-10Remanded

The ITAT held that the CIT(A) does not have the power to dismiss an appeal ex parte without a speaking order. The tribunal set aside the CIT(A)'s order and restored the appeal to the CIT(A)'s file for fresh adjudication.

SHRI KANT MISHRA,BUXAR vs ITO, WARD-2, ARA

ITA 166/PAT/2018[2009-10]Status: Disposed17 Jun 2019AY 2009-10Remanded

The Tribunal found that the CIT(A) passed an ex-parte order without considering the assessee's submissions. In the interest of justice, the case was restored to the CIT(A) for a fresh hearing and a reasoned order.

PRADEEP KUMAR GUPTA,BHAGALPUR vs ACIT, CIRCLE-1, BHAGALPUR

ITA 167/PAT/2018[2012-13]Status: Disposed17 Jun 2019AY 2012-13

AWADHESH KUMAR,PATNA vs ACIT, CIRCLE-4, PATNA

ITA 64/PAT/2018[2013-14]Status: Disposed17 Jun 2019AY 2013-14

AJAY KUMAR,GAYA vs ITO, WARD-3(1), GAYA

ITA 169/PAT/2018[2010-11]Status: Disposed17 Jun 2019AY 2010-11Remanded

The Tribunal found that the CIT(A) had violated the principle of natural justice by deciding the appeal without considering the assessee's rejoinder to the remand report. The case was restored to the CIT(A) for a fresh adjudication.

JAMADAR ANSARI,MOTIHARI vs ITO, MOTIHARI

ITA 247/PAT/2018[2011-12]Status: Disposed17 Jun 2019AY 2011-12Remanded

The Tribunal found that the assessee was not given a due opportunity of hearing before the Assessing Officer and the CIT(A), violating the principles of natural justice. Therefore, the case was restored to the Assessing Officer for a fresh assessment.