Smt. Sudha Ramesh Kumar Taparia, L/R of Late Manik Chand Karwa, Morigaon V. Income ax Officer, Ward- Morigaon, Morigaon

ITA 116/GTY/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8420 (ITAT-GUWAHATI)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 27-07-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUBHRAJYOTI BHATTACHARYA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH AT KOLKATA (E-COURT) (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) I.T.A. NO. 116/GAU/2020 ASSESSMENT YEAR: 2013-14 MANIK CHAND KARWA...........................................................................................................APPELLANT [PAN: AGUPK 6530 F] VS. ITO, WARD-MORIGAON, MORIGAON................................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SH. SUBHRAJYOTI BHATTACHARYA, ADDL. CIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 15 TH , 2021 DATE OF PRONOUNCING THE ORDER : MARCH 24 TH , 2021 ORDER PER J. SUDHAKAR REDDY, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), GUWAHATI-1, GUWAHATI [HEREINAFTER THE CIT(A)], PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 28.04.2020 FOR THE ASSESSMENT YEAR 2013-14. 2. AFTER HEARING THE LD. D/R AND PERUSING THE PAPERS ON RECORD I AM OF THE OPINION THAT THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE AT THE STAGE OF HEARING BEFORE THE LD. CIT(A). THUS I RESTORE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 24 TH MARCH, 2021. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED: 24.03.2021 BIDHAN (P.S.) 2 I.T.A. NO. 116/GAU/2020 ASSESSMENT YEAR: 2013-14 MANIK CHAND KARWA. COPY OF THE ORDER FORWARDED TO: 1. MANIK CHAND KARWA, C/O. BEEKAY AGENCY, PO-JAGI ROAD, DIST-MORIGAON, ASSAM- 782 410. 2. ITO, WARD-MORIGAON, MORIGAON. 3. CIT(A), GUWAHATI-1, GUWAHATI. 4. CIT- 5. CIT(DR), GAUHATI BENCHES, GAUHATI. TRUE COPY BY ORDER PRIVATE SECRETARY ITAT, KOLKATA BENCHES