Kanak Deka, Baihatachariali V. Assistant Commissioner of Income Tax, Circle-1, Guwahati

ITA 183/GTY/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8936 (ITAT-GUWAHATI)
• Duration Of Justice: 2 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2021
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 01-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Additional evidence; Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, GUWAHATI ‘E-COURT’ AT KOLKATA Before Shri Partha Sarathi Choudhury, Judicial Member and Shri Manoj Kumar Aggarwal, Accountant Member I.T.A. Nos.178 & 183/Gau/2019 Assessment Year: 2012-13 Kanak Deka........................................................................... Appellant Baihata Chariali, Kamrup-781381, Assam. [PAN: AGCPD1413G] vs. ACIT/DCIT, Circle-1, Guwahati............................................... Respondent Appearances by: Shri Jay Prakash Gupta, CA, appeared on behalf of the appellant. Shri N.T. Sherpa, JCIT, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : November 08, 2021 Date of pronouncing the order : November 10, 2021 ORDER Shri Partha Sarathi Choudhury, Judicial Member: These appeals preferred by the assessee emanates from the separate orders of Ld. CIT(A), Guwahati-1, Guwahati dated 07.01.2019 & 22.03.2019 for assessment year 2012-13 as per the grounds of appeal on record. 2. That both the parties herein agreed that in respect of both these appeals the facts and circumstances and the issues are identical and similar thus these cases were heard together and disposed of vide this consolidated order. I.T.A. Nos.178/Gau/2019 Assessment Year: 2012-13 3. The appeal originates from an assessment order passed u/s 144 of the Act dated 30.03.2015. In this assessment, there were issues pertaining to claiming of deduction by 2 I.T.A. Nos.178 & 183/Gau/2019 Assessment Year: 2012-13 Kanak Deka the assessee u/s 80C, 80-IB & 80-IE of the Act. That apart there were issues relating to disallowance of expenses and disallowance on account of cash deposit in the bank account of the assessee. The assessee was asked to substantiate his claim on merits by furnishing requisite details before the Assessing Officer. That from the assessment order, it is absolutely evident the assessee was not able to substantially represent his case on merits and has not furnished any documentary evidences regarding the deduction claimed under the various provisions of the Act. The Ld. CIT(Appeal) in his order has also given the finding that the assessee was unable to furnish necessary details justifying his claim of deduction and other issues in the matter. The assessee had also brought on record certain evidences before the Ld. CIT(Appeal) which in fact were additional evidences, as per the observation of the Ld. CIT(Appeal). That however, since the assessee was unable to justify the submission of these additional evidences as enshrined in Rule 46A, those additional evidences were not accepted by the Ld. CIT(Appeal). That with these findings, the appeal of the assessee was dismissed. 4. Before us, the Ld. AR prayed for an opportunity to represent his case on merits before the Assessing Officer so that the claims of deduction made by the assessee under various provisions of the Act can be verified by the Assessing Officer and he may take a stand accordingly. The Ld. DR raised no objection if the matter is remitted back to the file of the Assessing Officer for fresh adjudication on merits. 5. Having heard the parties herein and in the interest of justice, we are of the considered view that since Income Tax legislation is welfare legislation, the interest of taxpayer assessee is of paramount importance and has to be protected whenever possible. In such a scenario, one more opportunity should be provided to the assessee and accordingly we set aside the order of the Ld. CIT(Appeal) and restore the matter back to the file of the Assessing Officer for fresh adjudication as per law while complying with the principles of natural justice and we also direct the assessee to file relevant details/documentary evidences before the Assessing Officer to represent his case on merits. 3 I.T.A. Nos.178 & 183/Gau/2019 Assessment Year: 2012-13 Kanak Deka 6. In the result, ITA No.178/Gau/2019 is allowed for statistical purposes. I.T.A. Nos.183/Gau/2019 Assessment Year: 2012-13 7. In this appeal, the assessment was completed u/s 147/143(3) read with 144 of the Act. The Ld. AR submitted that against the reassessment order before the Ld. CIT(Appeal), the assessee was unable to appear due to circumstances beyond the control of the assessee and the absence was neither deliberate nor intentional. The rights and liabilities of the parties, in this case, were yet to be determined by the Ld. CIT(Appeal). He has considered the materials available on record and has passed an order. However the assessee prays for an opportunity that if the matter is restored back to the file of the Assessing Officer then they can substantially represent their case on merits with necessary evidences. The Ld. AR submitted that as evident from the order of the Ld. CIT(Appeal), he has decided the grounds of deduction claimed by the assessee u/s 80C, 80-IB & 80-IE of the Act against him as similar to the assessee’s case in ITA No.178/Gau/2019 and the Ld. CIT(Appeal) has dismissed these grounds with the same reasoning as appearing in that order where originally those deductions claimed were dismissed by the Ld. CIT(Appeal). The Ld. DR conceded with the submissions of the assessee and raised no objection if the matter is restored to the file of the Assessing Officer. 8. Having heard the parties and taking the totality of the facts and circumstances, we find that the various deductions claimed in this case also have been decided and dismissed by the Ld. CIT(Appeal) based on the earlier order of the assessee which originated from the best judgment u/s 144 of the Act. Considering the prayer of the assessee, we set aside the order of the Ld. CIT(Appeal) and restore the matter back to the file of the Assessing Officer for fresh adjudication as per law and at the same time, we direct the assessee to appear before the Assessing Officer and furnish all relevant details/documentary evidences to represent his case on merits. 4 I.T.A. Nos.178 & 183/Gau/2019 Assessment Year: 2012-13 Kanak Deka 9. In the result, ITA No.183/Gau/2019 is allowed for statistical purposes. 10. In the combined result, ITA No.178/Gau/2019 & ITA No.183/Gau/2019 are allowed for statistical purposes. Kolkata, the 10 th November, 2021. Sd/- Sd/- [Manoj Kumar Aggarwal] [Partha Sarathi Chaudhury] Accountant Member Judicial Member Dated : 10.11.2021 RS Copy of the order forwarded to: 1. Kanak Deka 2. ACIT/DCIT, Circle-1, Guwahati 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.