Purushottam Agarwal, Tinsukia V. Assistant Commissioner of Income Tax, Circle- Tinsukia, Tinsukia

ITA 08/GTY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 1023 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 07-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 271(1)(c)

Judgement Text

1 ITA NO. 08/GAU/2019 PURUSHOTTAM AGARWAL, AY- 2015 -16 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAH ATI BENCH, E COURT AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 08/GAU/2019 ASSESSMENT YEAR: 2015-16 PURUSHOTTAM AGARWAL (PAN:ABPPA9297D) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-TINSUKIA APPELLANT RESPONDENT DATE OF HEARING 02.06.2020 DATE OF PRONOUNCEMENT 05.06.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI M. K. DAS, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A), DIBRUGARH DATED 14.11.2018 FOR AY 2015-16 AGAINST T HE CONFIRMATION OF PENALTY IMPOSED U/S. 271(1)(C) OF THE INCOME-TAX ACT, 1961 (HEREINA FTER REFERRED TO AS THE ACT). 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AFTER HAVING HEARD THE SUBMISSIONS OF THE LD. DR AND HAVING GONE THROUGH THE MATERIAL AVAILAB LE ON RECORD, WE NOTE THAT THOUGH LD. CIT(A) HAS GIVEN FIVE OPPORTUNITIES TO THE ASSESSEE , SINCE NONE APPEARED ON BEHALF OF ASSESSEE RESULTED IN LD. CIT(A) DISMISSING THE APPE AL OF THE ASSESSEE EX PARTE. HOWEVER, WE NOTE THAT THE LD. CIT(A) HAS ALSO STATED THAT TH E ASSESSEE HAD DULY FILED ADJOURNMENT APPLICATION ON ALL THE FIVE OCCASIONS. THEREFORE, WE ARE OF THE OPINION THAT THE LD. CIT(A) OUGHT TO HAVE GIVEN OPPORTUNITY TO THE ASSESSEE TO APPEAR AND PLEAD HIS CASE BEFORE HIM OR GIVEN AN OPPORTUNITY TO FILE WRITTEN SUBMISSIONS BE FORE HIM. WITHOUT DOING SO, THE PRINCIPLES OF NATURAL JUSTICE HAS BEEN VIOLATED AND , THEREFORE, WE ARE OF THE OPINION THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) IS NOT SUS TAINABLE AND, THEREFORE, HAS TO BE SET ASIDE. IN THE LIGHT OF THE DISCUSSION, WE ARE INCL INED TO RESTORE THE APPEAL BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION AND THE ASSESSEE IS DIRECTED TO PROMPTLY APPEAR/FILE 2 ITA NO. 08/GAU/2019 PURUSHOTTAM AGARWAL, AY- 2015 -16 WRITTEN SUBMISSION ALONG WITH RELEVANT DOCUMENTS IN CASE ASSESSEE/AR PREFERS NOT TO APPEAR PERSONALLY AND THE LD. CIT(A) TO DECIDE THE CASE IN ACCORDANCE TO LAW. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 5TH JUNE, 2020. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :5TH JUNE, 2020 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI PURUSHOTTAM AGARWAL, PROP. M/S. DECOWOODS, MAKUM ROAD, TINSUKIA-786125 2 RESPONDENT ACIT, CIRCLE-TINSUKIA, 3. 4. CIT(A)-DIBRUGARH CIT-, , DIBRUGARH 5. DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.