Mikken Riba, Arunachal Pradesh V. Income Tax Officer, Ward-1, Tezpur

ITA 103/GTY/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8365 (ITAT-GUWAHATI)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 08-06-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUBHRAJYOTI BHATTACHARYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, GUWAHATI E-COURT AT KOLKATA BEFORE SRI SANJAY GARG, JUDICIAL MEMBER I.T.A. NO.103/GAU/2020 ASSESSMENT YEAR: 2017-18 MIKKEN RIBA..... ..APPELLANT RIBA BUILDING, FORESH COLONY, NAHARLAGUN CIRCLE, DIST.PAPUM PARE, PIN-791110, ARUNACHAL PRADESH [PAN: BVVPR8389C] VS. ITO, WARD-1, TEZPUR.........RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE APPELLANT. SHRI SUBHRAJYOTI BHATTACHARYA, ADDL. CIT, SR. DR, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : MARCH 17, 2021 DATE OF PRONOUNCING THE ORDER : MARCH 17, 2021 ORDER THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 03.03.2020 OF THE COMMISSIONER OF INCOME TAX (APPEALS) - GUWAHATI [HEREINAFTER AS CIT(A)]. THE ASSESSEE IN THIS APPEAL HAS TAKEN THE FOLLOWING GROUNDS OF APPEAL: 1. FOR THAT THE LEARNED CIT (APPEALS) IS NOT JUSTIFIED IN SUBJECTING THE APPELLANT UNDER THE INCOME-TAX ACT ALTHOUGH HE FULFILS ALL THE CONDITIONS OF SECTION 10(26) OF THE SAID ACT BEING A MEMBER OF ST OF ARUNACHAL PRADESH INCOME FROM ALL SOURCES ACCRUED AND ARISEN IN HIS HAND FROM THE SAID STATE. THE APPELLANT DID NOT HAVE ANY INCOME WHICH FORMED PART OF TOTAL INCOME CHARGEABLE TO TAX. 2. FOR THAT THE LEARNED CIT(A) IS NOT JUSTIFIED IN DISMISSING THE APPEAL IN DISCRIMINATORILY WITHOUT GIVING ANY SPECIFIC AND REASONABLE OPPORTUNITY TO FURNISH EXPRESSED REQUIREMENT TO FURNISH EVIDENCES OF SALE OF PROPERTY FOR RS.9,28,000/- AND RS.2,00,000/- ON ACCOUNT OF RETURN OF LOANS IN THE LIGHT OF CBDT, NEW DELHI'S CIRCULAR NO.14XL 35 OF 1955 DATED 1.4.1955. 3. THE APPELLANT CRAVES THE LEAVE TO TAKE ADDITIONAL GROUNDS AT THE TIME OF HEARING OF APPEAL. 2. NO ONE HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE DESPITE NOTICE. THEREFORE, I PROCEED TO DISPOSE OF THIS APPEAL AFTER HEARING THE LD. DR. 3. ON A PERUSAL OF THE ABOVE GROUNDS OF APPEAL REVEALS THAT VIDE GROUNDS NO.2, THE ASSESSEE HAS TAKEN THE PLEA THAT THE LD. CIT(A) HAS NOT GIVEN ANY OPPORTUNITY TO THE 2 I.T.A. NO.103/GAU/2020 MIKKEN RIBA ASSESSMENT YEAR: 2017-18 ASSESSEE TO PRESENT HIS CASE AND FURNISH THE NECESSARY DOCUMENTS/EVIDENCES. ON PERUSAL OF THE IMPUGNED ORDER OF THE CIT(A), IT REVEALS THAT THE SAME IS AN EX PARTE ORDER. EVEN IT SHOWS THAT NO PHYSICAL NOTICE WAS SERVED UPON THE ASSESSEE BUT THE NOTICE WAS SENT ONLINE. THERE IS NO EVIDENCE ON THE FILE THAT SHOWS THAT THE ASSESSEE WAS AWARE OF THE DATE OF HEARING BEFORE THE CIT(A). IN THE WRITTEN SUBMISSION PLACED ON FILE, IT HAS BEEN STATED THAT THE ASSESSEE IS A MEMBER OF ST COMMUNITY AND IS NOT CONVERSANT WITH THE PRESCRIBED PROCEDURES AND IS NOT HAVING ACUMEN IN THE ONLINE INFORMATION/INTERNET. IT HAS ALSO BEEN PLEADED THAT THE FIRST NOTICE OF THE ASSESSING OFFICER WAS DULY REPLIED. HOWEVER, THE ASSESSEE COULD NOT GET ACCESS TO THE SECOND NOTICE, THEREFORE, THE ASSESSEE COULD NOT REPLY THE SAME. THAT SINCE THE ASSESSEE IS A MEMBER OF ST COMMUNITY OF ARUNACHAL PRADESH AND, THEREFORE, THE INCOME OF THE ASSESSEE WAS EXEMPT U/S 10(26) OF THE INCOME TAX ACT. 4. CONSIDERING THE ABOVE SUBMISSIONS, IN MY VIEW, THE INTEREST OF JUSTICE WILL BE WELL-SERVED IF THE ASSESSEE IS GIVEN AN OPPORTUNITY TO PRODUCE THE RELEVANT EVIDENCES INCLUDING THE CERTIFICATE THAT HE BELONGS TO ST COMMUNITY OF ARUNACHAL PRADESH BEFORE THE ASSESSING OFFICER. IT IS ORDERED ACCORDINGLY. NEEDLESS TO SAY THAT THE ASSESSING OFFICER WILL GIVE PROPER OPPORTUNITY TO THE ASSESSEE TO FURNISH NECESSARY DETAILS AND EVIDENCES THEREAFTER TO DECIDE THE ISSUE AS PER LAW. THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 17 TH MARCH, 2021. SD/- [ SANJAY GARG ] JUDICIAL MEMBER DATED : 17.03.2021 RS 3 I.T.A. NO.103/GAU/2020 MIKKEN RIBA ASSESSMENT YEAR: 2017-18 COPY OF THE ORDER FORWARDED TO: 1. MIKKEN RIBA 2. ITO, WARD-1, TEZPUR 3. CIT(A)- 4. CIT- , 5. CIT(DR), //TRUE COPY// BY ORDER SR. PS, H.O/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA .