Pawan Casting (Meghalaya) Private Limited, Byrnihat V. Deputy Commissioner of Income Tax, Circle-4, Guwahati

ITA 177/GTY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0542 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 26-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K DASADDL
• Assessee Lawyers: J P GUPTA CA LD
• Keywords: Principle of natural justice; Set aside

Judgement Text

1 ITA NO. 177/GAU/2019 PAWAN CASTING (MEGHALAYA) P.LTD. IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH , E COURT AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, AM ] I.T.A. NO. 177/GAU/2019 ASSESSMENT YEAR:2010-11 PAWAN CASTING (MEGHALAYA) P.LTD. PAN: AACCP9237F VS. THE DCIT, CIRCLE-4, GUWAHATI APPELLANT RESPONDENT DATE OF HEARING 11.06.2020 DATE OF PRONOUNCEMENT 17.06.2020 FOR THE APPELLANT SHRI J.P GUPTA, CA, LD.AR FOR THE RESPONDENT SHRI M. K.DAS,ADDL. CIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINS T THE ORDER OF LD. CIT(APPEALS), GUWAHATI-2, GUWAHATI DATED 16-01-2019 FOR THE AY 2010-11. 2. AT THE OUTSET, THE LD.AR DREW OUR ATTENTION TO T HE FACT THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER WITHOUT GOING INTO THE MERITS OF THE CASE. THE LD. AR BEFORE US UNDERTAKES TO BE PRESENT BEFORE THE LD. CIT(A), IF AN OPPORTUNITY IS GIVEN TO HIM. WE NOTE THAT ACCORDING TO THE LD. CIT(A) THREE (3) OPP ORTUNITIES WERE GIVEN AND SINCE THE ASSESSEE DID NOT TURN UP BEFORE HIM, THE LD. CIT(A) HAS DISMISSED THE APPEAL OF ASSESSEE WITHOUT GOING INTO THE MERITS OF THE CASE, WHICH AC TION OF THE LD. CIT(A) CANNOT BE COUNTENANCED. SINCE THE ASSESSEE HAS A STATUTORY RI GHT TO FILE AN APPEAL BEFORE THE FIRST APPELLATE AUTHORITY (LD. CIT-A) ACCORDING TO US, TH E LD. CIT(A) WAS DUTY BOUND TO ADJUDICATE THE APPEAL ON MERITS. THE ACTION OF LD. CIT(A) IS ALSO BAD FOR VIOLATION OF NATURAL JUSTICE AND THEREFORE, THE IMPUGNED ORDER OF THE LD. CIT(A ) IS SET ASIDE AND WE DIRECT THE LD. AR OF THE ASSESSEE TO DILIGENTLY APPEAR BEFORE THE LD. C IT(A) WHEN THE MATTER IS LISTED FOR FURTHER 2 ITA NO. 177/GAU/2019 PAWAN CASTING (MEGHALAYA) P.LTD. HEARING AND/ OR TO FILE WRITTEN SUBMISSIONS ALONG WITH SUPPORTING DOCUMENTS IF NECESSARY. AND THE LD. CIT(A) IS DIRECTED TO DECIDE THE APPEAL ON MERITS AFTER GIVING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE AND PASS A SPEAKING ORDER. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED . ORDER IS PRONOUNCED IN THE OPEN COURT ON 17TH JUNE, 2020. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 17TH JUNE, 2020 **PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. PAWAN CASTING (MEGHALAYA) PRIVA TE LIMITED, HARLIBAGAN, BYRNIHAT, RI-BHOI, MEGHALAYA-793101. 2 RESPONDENT DEPUTY COMMISSIONER OF INCOME TAX OF FICER, CIRCLE-4, 5 TH FL., AAYKAR BHAWAN, G.S ROAD, GUWAHATI-781005. 3. 5. CIT(A),GUWAHATI-2, GUWAHATI, 4. CIT GUWA HATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.