Women's Economic Development Society, Tura V. Income Tax Officer(Exemption), Ward-2(3), Guwahati

ITA 169/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9031 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 18-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: M K DAL
• Assessee Lawyers: UTTAM KUMAR THAKUR
• Keywords: Principle of natural justice; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI ECOURT, ATKOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM ./ITA NO.169/GAU/2019 ( / ASSESSMENT YEAR:2015-16) WOMENS ECONOMIC DEVELOPMENT SOCIETY NEW MANDAL TILLA, HAWAKHANA, TURA, WEST GARO HILLS, MEGHALAYA-794001 VS. ITO(EXEMPTION), WARD-2(3), GUWAHATI ./ ./PAN/GIR NO.: AAAAW 1726 G (APPELLANT) .. (RESPONDENT) APPELLANT BY :SHRI UTTAM KUMAR THAKUR, ADVOCATE RESPONDENT BY :SHRI M. K. DAL, ADDL. CIT, SR. DR / DATE OF HEARING : 11/06/2020 /DATE OF PRONOUNCEMENT : 31/07/2020 / O R D E R PER DR. A. L. SAINI: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PER TAINING TO ASSESSMENT YEAR 2015-16, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)2, GUWAHATI, IN APPEAL NO. 348662441281217 / 406, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE AS SESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 29/11/2017. WOMENS ECONOMIC DEVELOPMENT SOCIETY ITA NO.169/GAU/2019 ASSESSMENT YEAR:2015-16 2 2. AT THE OUTSET ITSELF, LD. COUNSEL FOR THE ASSESS EE SUBMITTED THAT ASSESSEE HAD MENTIONED HIS E-MAIL ID IN FORM NO. 35, WHILE FILIN G APPEAL BEFORE THE LD CIT(A). THE LD CIT(A) WAS SUPPOSED TO COMMUNICATE TO THE AS SESSEE ABOUT THE FIXATION OF HEARINGS BEFORE HIM BY SENDING NOTICES THROUGH E-MA IL ADDRESS FURNISHED BY THE ASSESSEE. HOWEVER, DURING THE APPELLATE PROCEEDINGS , ASSESSEE COULD NOT RECEIVE THE NOTICE OF HEARING BY E-MAIL FROM LD. CIT(A) THE REFORE, THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE LD. CIT(A).HENCE, LD COUNSEL PRAYED THE BENCH THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE LD. CIT(A). LD. D.R. DID NOT HAVE ANY OBJECTION IF THE MATTER IS REMITTED BACK TO THE FILE OF LD. CIT(A). 3. WE HAVE HEARD BOTH THE PARTIES AND CAREFULLY G ONE THROUGH THE SUBMISSION PUT FORTH ON BEHALF OF THE ASSESSEE ALONG WITH THE DOCU MENTS FURNISHED AND THE CASE LAWS RELIED UPON, AND PERUSED THE FACT OF THE CASE INCLUDING THE FINDINGS OF THE LD CIT(A) AND OTHER MATERIAL AVAILABLE ON RECORD. WE N OTE THAT THE HONBLE SUPREME COURT IN M.S.GILL VS THE CHIEF ELECTION COMMISSION 1978 AIR SC 851 HELD THE DICHOTOMY BETWEEN ADMINISTRATIVE AND QUASI-JUD ICIAL FUNCTION VIS--VIS THE DOCTRINE OF NATURAL JUSTICE IS PRESUMABLY OBSOLESCE NT AFTER KRAIPAK (A.K. KRAIPAK VS UOI AIR 1970 SC 150) WHICH MAKES THE WATER-SHED IN THE APPLICATION OF NATURAL JUSTICE TO ADMINISTRATIVE PROCEEDINGS. THE RULES OF NATURAL JUSTICE ARE ROOTED IN ALL LEGAL SYSTEMS AND ARE NOT ANY NEW THE OLOGY. THEY ARE MANIFESTED IN THE TWIN PRINCIPLES OF NEMO JUDEX IN PARTESUA ( NO PERSON SHALL BE A JUDGE IN HIS OWN CASE) AND AUDI ALTEREM PARTEM (THE RIGHT TO BE HEARD). IT HAS BEEN POINTED OUT THAT THE AIM OF NATURAL JUSTICE IS TO SECURE JU STICE. 4.WE NOTE THAT ASSESSEE HAS STATUTORY RIGHT TO FILE THE APPEAL BEFORE THE LD CIT(A) AND HE HAS RIGHT TO BE HEARD. SINCE THE ASSESSEE CO ULD NOT RECEIVE THE NOTICE OF HEARING BY E-MAIL FROM LD. CIT(A) THEREFORE, THE AS SESSEE HAS NOT BEEN HEARD BY LD CIT(A), HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. WE NOTE THAT IT IS WOMENS ECONOMIC DEVELOPMENT SOCIETY ITA NO.169/GAU/2019 ASSESSMENT YEAR:2015-16 3 SETTLED LAW THAT PRINCIPLES OF NATURAL JUSTICE AND FAIR PLAY REQUIRE THAT THE AFFECTED PARTY SHOULD BE GRANTED SUFFICIENT OPPORTUNITY OF B EING HEARD TO PLEAD HIS CASE. WE NOTE THAT LD CIT(A) DID NOT CONSIDER THE ASSESSM ENT RECORDS AND DID NOT ADJUDICATE THE VARIOUS ISSUES RAISED BY THE ASSESSE E ON MERITS. THEREFORE, CONSIDERING THE FACTUAL POSITION NARRATED ABOVE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEA D HIS CASE BEFORE LD CIT(A).THE LD. D.R. FOR THE REVENUE DID NOT HAVE AN Y OBJECTION IF THE MATTER IS REMITTED BACK TO THE FILE OF LD. CIT(A). THEREFORE, IN THE INTEREST OF JUSTICE,WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF TH E LD. CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OFLD.CIT(A) FOR DE NOVO ADJ UDICATION AND PASS A SPEAKING ORDER ON MERITS,AFTER AFFORDING SUFFICIENT OPPORTUN ITY OF BEING HEARD TO THE ASSESSEE. FOR STATISTICAL PURPOSES, THE APPEAL OF T HE ASSESSEE IS ALLOWED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 31.07.2020 SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 31/07/2020 ( SB, SR.PS ) WOMENS ECONOMIC DEVELOPMENT SOCIETY ITA NO.169/GAU/2019 ASSESSMENT YEAR:2015-16 4 COPY OF THE ORDER FORWARDED TO: 1. WOMENS ECONOMIC DEVELOPMENT SOCIETY 2. ITO(EXEMPTION), WARD-2(3), GUWAHATI 3. C.I.T(A)- 4. C.I.T.- GUWAHATI. 5. CIT(DR), GAUHATIBENCH, GUWAHATI. 6. GUARD FILE. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY / DDO / H.O.O ITAT, GAUHA TI BENCH