M/s. Agartala Rubber Industry, Head Office, Kuber House Near Sahnewal Airport, Jugiana, Ludhiana (Panjab), Panjab V. Assistant Commissioner of Income Tax, Circle- Agartala, Agartala, Agartala

ITA 04/GTY/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1179 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 08-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMAITAVA SEN J
• Section: 143(3); 201; 80IC; 80IC

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH E COURT AT KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA NO. 04 / GAU / 201 8 ASSESSMENT YEAR :2013-14 M/S AGARTALA RUBBER INDUSTRY, HEAD OFFICE: KUBER HOUSE, NR. SAHNEWAL AIRPORT, JUGIANA, LUDHIANA (PUNJAB) [ PAN NO.AAPFA 7531 H ] V/S . ACIT, CIR-AGARTALA, TRIPURA /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI AMAITAVA SEN, JCIT-DR /DATE OF HEARING 11-12-2019 /DATE OF PRONOUNCEMENT 18-12-2019 / O R D E R PER BEMCH:- THIS REVENUES APPEAL FOR ASSESSMENT YEAR 2013-14 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-SHILLONGS ORD ER DATED 01.11.2016 PASSED IN CASE NO.SHILL-333/2015-16 INVOLVING PROC EEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. CASE CALLED TWICE. NONE APPEARS AT THE ASSESSEES B EHEST. HEARD LEARNED DEPARTMENTAL REPRESENTATIVE. 2. LEARNED DEPARTMENTAL REPRESENTATIVE INVITES OUR ATTENTION TO ASSESSEES SOLE SUBSTANTIVE GRIEVANCE CORRECTNESS O F BOTH THE LOWER AUTHORITIES DENYING 80IC DEDUCTION OF 4,05,30,110/- IN BOTH THE LOWER ITA NO.04/GAU/2018 ASSESSME NT YEAR: 2012-13 M/S AGARTALA RUBBER INDUSTRY VS. ACIT, CIR-AGAR TALA PAGE 2 PROCEEDINGS. WE NOTICE AT THE OUTSET THAT THE CIT(A ) HAS PASSED HIS LOWER APPELLATE ORDER EX PARTE WHILST AFFIRMING THE ASSES SING OFFICERS ACTION MAKING THE IMPUGNED DISALLOWANCE / ADDITION OF 4,05,30,110/-. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO DISPUTE THAT N EITHER THERE IS ANY INDICATION ABOUT THE ACTUAL SERVICE OF THE LAST HEA RING NOTICE IN LOWER APPELLATE PROCEEDINGS NOR IS THERE ANY ADJUDICATION ON MERITS AS CONTEMPLATED U/S. 250(6) OF THE ACT. WE THEREFORE R ESTORE THE ASSESSEES SUBSTANTIVE GROUND BACK TO THE CIT(A) FOR AFRESH AD JUDICATION ON MERITS AFTER AFFORDING THREE EFFECTIVE OPPORTUNITIES OF HEARING TO THE TAXPAYER. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES ORDER PRONOUNCED IN THE OPEN COURT 18/12/2019 SD/- SD/- (A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) JUDICIAL MEMBER) KOLKATA, *DKP - 18 / 12 /201 9 / / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-ACIT, CIRCLE-SHILLONG, M.G.ROAD, AAYAKAR BHAWAN, SHILLONG 2. /RESPONDENT-LAFARGE UMIAM MINING PVT. LTD., HOTELP OLO TOWERS, OAKLAND ROAD, SHILLONG -793001 3. * - / CONCERNED CIT GUAHATI 4. -- / CIT (A) SHILLONG 5. 0 33*, *, / DR, ITAT, GUAHATI 6. 7 / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO *,