Pradip Gupta Purnea vs ITO, Ward-3(1) Purnea

3mH 3Ttffi 3Tfrfu qtanc-q1qu^lo 11 Col I IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA ePr a=g5tr 7rf, fflifatF utler ri €Pr UFT.tPr.HTg, in tli==zT aT tlHgr I BEFORE SHRI CHANDRA MOHAN GARG,JM AND SHRI L.P.

SAHU, AM 3iratF13TtPrFri.;ITANO.22/PAT;2019 (fatrfu al / Assessment year :2o 1 4-2ol 5) Sri Pradip Gupta, Vs.

ITO Ward-3(1), Purnea Khushkibagh, Purnea-854305 Earth aill ti.;PAN NO. : ANvpG 7058 E (3TtPrFT2ff/Appellant) (Hat / Respondent) Prffi ch ck a /Assessee by Shri Sunil Saraf, AR © EPr 3ir a /Revenue by Shri Ajay Kumar, DR giv EPr fflitF / Date of Hearing 26/06/2019 in Efr aiifer 26/06/2019 Date of Pronouncement QT / 0 R D E R Per Bench..

This appeal is filed by the assessee assailing the order of Commissioner of Income Tax (Appeals), Bhagalpur, dated 22.12.2016 for the assessment year 2014-2015.

2.

At the outset, ld.

AR subniitted 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).

3.

On the other hand, ld.

DR relied on the orders of lower authorities.

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.

Ld.

AR 2 ITA No.

22/PAT/2019 before the Bench submitted that the assessee may be provided one more opportunity to substantiate its claim before the CIT(A).

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).

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. assessee.

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

5.

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

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

Sd/- sd/- HTfaH ufrj.uGDfcFA:'MEMBER a" i+.Apc.:OAUTTUA'NT MEMBER qEE]T/Patna; fas Dated 26/06/2019 H.5.firpKM, sr.p.s.

3HfeTEPrqfffi3Tafha/CoDvoftheorderforwarded_te 1.

3TTheff/TheAppellant-.

Sri Pradip Gupta,Khushkibagh, Purnea-854305 2. ma2ff/The Respondent- lTO Ward-3(1), Purnea 3.

3~ 3TTgr(ctfty /The ciT(A), 4.

3ITTq5T3TTgr7ciT 5. fatTrfuthrm, eiTqq5T 3Trm etfgiv, tTan; DR, ITAT, patna 6.

Jrfetry/Guard fiie. ffqirudqfa/ITruecopy// 3Trfengm/ By ORDER, (Senior Private Secretary) 3maEFr 3Ttth 3Jffu, T]ZaT / lTAT, Patna