Smt. Renu Devi Gupta Gopalganj vs ITO, Ward- siwan Siwan

3HE±RE±HqqEEEERELLqH IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA ch HEalF ri, ± tlEFq ri ch uF.th.qig, aRI :ga{q aTFTFT I BEFORE SHRI CHANDRAMOHAN GARG,JM AND SHRI L.P.

SAHU, AM 3TREF{ 3rfu ri.;iTA NO.36tpAT;201 9 (fatrfu ut / Assessment year :2ol o-2ol 1 ) Prrmfficka;Assesseeby Shri K.N.Prasad, AR © rfu 3ir a /Revenue by Shri Ajay Kumar, DR gil fl alto / Date of Hearing 26/06/2019 tin EPr rfu7 26/06/2019 Date of Pronouncement QT / 0 R D E R EedBep_£± This appeal is filed by the assessee assailing the order of Commissioner of Income Tax (Appeals), Jamshedpur, dated 03.10.2018 for the assessment year 2010-2011.

2.

As per the office note, we find that there is a defect in the appeal with regard to short payment of Tribunal fee of Rs.9500/-.

Ld.

AR has filed an application dated 25.06.2019 mentioning therein that the assessee has paid the short payment of Tribunal fee of Rs.9500/- vide challan dated 24.06.2019, which is placed on record.

Accordingly, the defect is hereby removed and the appeal is heard finally.

2 ITANo.36/PAT/2019 3.

At the outset, ld.

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

Therefore, the ld.

AR prayed for an opportunity to represent its case before the CIT(A).

4.

On the otherhand, ld.

DR relied on the orders oflowerauthorities.

5.

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

We find r that the ld.

CIT(A) has passed the impugned order ex-parte.

AR before the Bench submitted that the assessee may be provided one more opportunity to substantiate its claim before the CIT(A), Muzzafarpur.

Considering the facts and circumstances of the case and in the interest of justice 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), Muzzafarpur. zzafarpur.

Accordingly, with the consent of DR, we restore the appeal of the assessee to the file of C]T(A), Muzzafarpur only to the extent of deciding the issues raised\ by the assessee before Tribunal in Form No.36, after providing sufficient opportunity of hearing to the assessee.

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

6.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 26/06/2019.

Sd/- ± Hfprj.uGDfcFA:'MEMBER in H±+'Apc]:-OAUHTUA'NT MEMBER q€E]T /Patna; ffro Dated 26/06/2019 IT.g.fPr/PKM, sr.p.s.

Sd/- 3HfaiEfi__qfafan3Taffa/copyoftheorderforwardedLe 1.

3Tuneff/TheAppellant-.

Smt.

Renu Devi Gupta, W/o Mohan Prasad, Station Road, Gopalganj-841428 2. qiT2ff/ The Respondent- lTO Ward-Siwan 3. €maffit a+Tgr(3Tfty / The ciT(A), 4.

3TRE5T3TTF/CIT 5. farmhaalrm, dtRE5Tetrmcrffu, qcaT; DR, iTAT, patna 6.

FTtstry/Guard file. tiFrfu qfa ;ITrue copy+t ITANo.36/PAT/2019 3TTa3ngiv By ORDER, (Senior Private Secretary) 3Tm5{ 3TtRrfu 3rfto, P=aT / lTAT, Patna