Smt. Madhuri Kumari Chhapra vs ITO, Ward-2(2) Chapra

IN THE INCOME TAX APPELLATE TRIBUNAL Eiiiirfeiirfe PATNA BENCH, PATNA ch qEha Jrf, Plffi tlEH Qi ch ".tfr.H¥, in qaq aTrm I BEFORE SHRI CHANDRA MOHAN GARG,JM AND SHRI L.P.

SAHU, AM 3ITIH3TtfiFri.;ITA NO.23 & 91;PAT;201 9 (fELrd/A in ty 2oi42oi5) ;:,.:i......:1::..,:,,..,i::`tj:`:.:..:-..,.,,..,.:,..,.`:..``.::-,,,.``.-.:.`.i..:,:.,,-.i..,::,i..:`.,.:.i:.,`...`-.....:..:--: fi fl /Assesseeby Shri A.K.Rastogi & AshokITmflairtr;Ku¥a=,AR Revenue bygilflrfu/DateofHearinginrfuaTin 1111 Shrl Ajay Kumar, DR 20/06/2019 /DateofPronouncement 20/06/2019 ESLeB_ench..

These are two appeals filed by the assessee one arising out of order dated 24.09.2018, passed by the CIT(A), Jamshedpur, confirming the order passed u/s.143(3) of the Act and the order dated 29.01,2019 confirming the penalty levied u/s.271(1)(c) of the Act for the assessment year2014-2015.

2.

At the outset, Id.

AR submitted that the CIT(A) has passed the ex- parfe order without providing any opportunity of hearing to the assessee.

Therefore, the ld, AR prayed for an opportunity to represent its case beforetheCIT(A).Healsosubmjttedthattheorderconfirmingthe[evyof 2 t penalty u/s.271(1)(c) of the Act be also ITA No.23 & 9l/PAT, restored to the file of the CIT(A) for fresh adjudication after considering the quantum appeal.

3.

On the other hand, Id.

DR relied on the orders oflowerauthorities.

4.

We have heard the rival submissions of both the parties and perused the relevant material placed in the record of the Tribunal.

We find that the ld.

CIT(A) has passed the impugned order ex-parte without affording opportunity to the assessee.

Considering the facts and circumstances of the case and in the interest of I.u-stice and fair-play, there will be no loss to the Revenue if one more opportunity be granted to the assessee to represent its case before the CIT(A). he CIT(A).

Accordingly, we restore the appeal of the assessee to the file of CIT(A) to pass a speaking and reasoned order considering the findings of AO and the submissions of the assessee, after providing sufficient opportunity of hearing to the assessee.

The assessee is also directed to cooperate with the CIT(A) in early disposal of the case.

As we have restored the quantum appeal to the file of the CIT(A) for fresh adjudication, the penalty order is also restored to his file for fresh decision.

5.

In the result, appeals of the assessee are allowed forstatistical purposes.

Order pronounced in the open court on 20/06/2019.

Sd/- sd/- atE Hfrj.uGDfcFA:LEMBER in Hae{i+.Apc.:OAUHTUA)NT MEMBER qEEIT/Patna; fair Dated 20/06/2019 T.5.fr/PKM, sr.p.s.