Vikash Kucheria, Guwahati, Guwahati V. Assistant Commissioner of Tax, Circle - 4, Guwahati, Guwahati

ITA 06/GTY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1687 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 11-01-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A K BHARDWAJ CIT LD
• Assessee Lawyers: KISOR JAIN FCA LD
• Keywords: Opportunity of being heard; Assessment record; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , G UWAHATI BENCH , E - COURT AT KOLKATA BEFORE SHRI A.T, VARKEY , JM & DR. A .L. SAINI, AM ITA N O . 06 / GAU /201 8 ( ASSESSMENT YEAR : 20 1 0 - 11 VIKAS KUCHERIA PAN: AGYPK 1207F VS. THE ACIT, CIR - 4, GUWAHATI ( / AP PELLANT) .. ( / RESPONDENT) APPELLANT BY : SHRI KISOR JAIN, FCA, LD.AR REVENUE BY : SHRI A.K. BHARDWAJ , ADDL. CIT , LD. SR.DR / DATE OF HEARING : 16 / 05 /201 9 / DATE OF PRONOUNCEMENT: 12 /0 6 /2019 / O R D E R PER DR. A. L. SAINI, AM : THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PERTAINING TO ASSESSMENT YEAR 201 0 - 11 , IS DIRECTED AGAINST THE ORDER DATED 30 - 10 - 2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL) - 2 , GUWAHATI , WHICH IN TURN ARISE S OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 28. 03.2013 . 2. WE HAVE HEARD BOTH THE PARTIES AND PERSUED THE MATERIALS AVAILABLE ON RECORD. 3 . AT THE OUTSET ITSELF, THE LD . COUNSEL FOR THE ASSESSEE ASSAILED THE IMPUGNED ORDER BY CONTENDING THAT THE ASSESSEE COULD NOT REPRESENT HIS CASE BEFORE LD. CIT(A) AND THE LD. CIT(A) PASS ED AN EX - PARTE ORDER . THE ASSESSE E PARTICIPATED IN THE APPELLATE PROCEEDINGS AND SOUGHT ADJOURNMENT ON 27.10.2017 . THE LD. CIT(A) WITHOUT CONSIDERING THE MERIT OF THE GROUNDS RAISED BY THE ASSESSEE PASSED THE IMPUGNED ORDER EX PARTE . LD. COUNSEL CONTENDED THAT IN THE INTEREST OF JUSTICE, ITA NO. 06 /GAU/2018 VIKAS KUCHERIA 2 ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APP ELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. 4 . THE LD. DR ON THE OTHER HAND HAS NOT CONTROVERTED THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 5. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE , WE NOTE THAT ASSESSEE HAS PARTICIPATED IN T HE APPELLATE PROCEEDINGS. LD. CIT(A) PASSED HIS ORDER EX PARTE WITHOUT CONSIDERING ASSESSMENT RECORDS. W E NOTE THAT LD CIT(A) DID NOT CONSIDER THE APPEAL OF THE ASSESSEE ON MERITS. WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESS EE TO PLEAD HIS CASE BEFORE THE LD CIT(A). THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDI NG SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. THEREFORE, WE DEE M IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. 6 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOU NCED IN THE OPEN COURT ON TH IS 12 /0 6 /201 9 . SD/ - ( A.T. VARKEY ) SD/ - ( A. L. SAINI ) / JUDICIAL MEMBER /ACCOUNTANT MEMBER /KOLKATA ; DATED: 12 / 0 6 /201 9 *PP , S R. PS ITA NO. 06 /GAU/2018 VIKAS KUCHERIA 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - SHRI VIKAS KUCHERIA, KUCHERIA BHAW AN, TOKOBARI ROAD, NEAR RI GATE NO. 3, GUWHATI - 781001. 2. / THE RESPONDENT. - ACIT, AAYKAR BHAWAN, G.S ROAD, CIRCLE - 4, GUWAHATI - 781005. 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, GAUHATI 6. / GUARD FILE. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR /SR.PS I.T.A.T, KOLKATA BENCHES, KOLKATA .