Shri Pradip Kumar Tibrewal, Tezpur V. Deputy Commissioner of Income Tax, Cirle-Tezpur, Tezpur

ITA 234/GTY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1692 (ITAT-GUWAHATI)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 17-09-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANDEEP SENGUPTA JCIT LD
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , G UWAHATI BENCH , E - COURT AT KOLKATA BEFORE SHRI A.T, VARKEY , JM & DR. A .L. SAINI, AM ITA N O . 234 / GAU /201 8 ( ASSESSMENT YEAR : 20 1 4 - 15 SHRI PRADIP KR. TIBREWAL PAN: ADITP 1319A VS. THE D CIT, CIR CLE - TEZPUR ( / APPELLANT) .. ( / RESPONDENT) APPELLANT BY : NONE REVENUE BY : SHRI SANDEEP SENGUPTA, JCIT, LD. SR.DR / DATE OF HEARING : 1 3 / 05 /201 9 / DATE OF PRONOUNCEMENT: 12 /0 6 /2019 / O R D E R PE R DR. A. L. SAINI, AM : THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PERTAINING TO ASSESSMENT YEAR 201 4 - 15 , IS DIRECTED AGAINST THE ORDER DATED 27 - 07 - 201 8 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEAL) , GUWAHATI - 1 , GUWAHATI , WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 14 3 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 26.10.2016 . 2. GROUNDS OF APPEAL RAISED BY THE ASSESSEE ARE AS FOLLOWS: - 1. THAT THE LEARNED C IT (A) ERRED IN DISMISSING THE AP PEAL WITHOUT OBSERVING THE RULE OF LAW OF NATURAL JUSTICE THEN SUCH ORDER IS LIABLE TO BE CANCEL. 2. THAT THE LEARNED CIT (A) ERRED FOR PASSING THE EX - PARTE APPEAL ORDER WITHOUT PROVIDING THE SUFFICIENT, REASONABLE AND ACTUAL OPPORTUNITY TO THE HUMBLE APP ELLANT. AS SUCH THE SAME IS LIABLE TO BE SET ASIDE. 3.THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LEARNED CIT (A) IS WRONG AND UNJUST IN UPHOLDING THE ADDITION OF RS. 16,12,656/ - U/S. ITA NO. 234 /GAU/2018 PRADIP KUMAR TIBREWAL 2 40(A) (3) AND PARTIAL DISALLOWANCE OF RS. 92,500/ - IN TRAVELL ING & CONVEYANCE EXPENSES ON ARBITRARY AND BASELESS GROUNDS. 4. THAT ANY OTHER GROUND/S, IF FOUND WORTH SUBMITTING, SHALL BE SUBMITTED AT TIME OF THE HEARING. 3. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF ASSESSEE IN SPITE OF ISSUANCE OF NOTICE F OR HEARING MORE THAN ONE OCCASIONS. THE LEARNED DEPARTMENTAL REPRESENTATIVE ( LD.DR) WAS PRESENT FOR THE APPELLANT REVENUE. IN THE ABSENCE OF ANY APPEARANCE OF THE ASSESSEE, THE APPEAL IS BEING DISPOSED OF EX PARTE QUA THE ASSESSE AFTER HEARING THE LD. DR FOR THE REVENUE ON MERITS IN TERMS OF RULE 24 OF ITAT RULES, 1963. 4. WE HAVE HEARD THE LD. DR AND PERUSED THE MATERIALS AVAILABLE ON RECORD. 5. ON PERUSAL OF RECORD, WE FIND THAT THE ASSESSEES ISSUE IN HAND IS SQUARELY COVERED BY THE JUDGMENT OF CO - OR DINATE BENCH, ITAT, DELHI IN THE CASE OF SHRI GURINDER SINGH DHILLON VS. ITO, WARD 15(4), NEW DELHI IN ITA NO. 6595/DEL/2016 FOR THE A.Y 2013 - 14, WHEREIN THE TRIBUNAL HELD AS FOLLOWS: - 8. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND CAREF ULLY GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. IN THE PRESENT CASE, IT IS AN ADMITTED FACT THAT THE ASSESSEE FILED THE APPEAL BEFORE THE ID. CIT (A) MANUALLY WITHIN TIME AS PER THE OLD PROVISIONS. LATER. ON, THE MANNER OF FURNISHING THE APPEAL IN FORM NO.35 BEFORE THE ID. CIT (A) WAS AMENDED VIDE NOTIFICATION NO.5/2016 DATED 06.04.2016 AND THE PROCEDURE WAS LAID DOWN. THEREAFTER, THE CBDT EXTENDED THE PERIOD FOR FILING THE APPEAL ELECTRONICALLY TO 15.06.2016 AND THE ASSESSEE FILED THE APPEAL E LECTRONICALLY ON 08.10.2016. IN THE PRESENT CASE, THE EARLIER APPEAL FILED BY THE ASSESSEE MANUALLY ON 18.04.2016 WAS WELL WITHIN TIME. WE, THEREFORE, CONSIDERING THE TOTALITY OF THE FACTS, DIRECT THE ID. CIT (A) TO DECIDE THE APPEAL OF THE ASSESSEE ON M ERITS AFTER CONDONING THE DELAY, IF ANY', IN FILING THE APPEAL ELECTRONICALLY SINCE IT WAS THE FIRST YEAR WHEN THE PROVISIONS FOR FILING THE APPEAL WERE CHANGED AND IT WAS DIRECTED TO FILE ELECTRONICALLY, THE HARDSHIP FACED BY THE ASSESSEE WAS ALSO EXPL AINED BEFORE THE ID. CIT (A) WHICH IS MENTIONED IN PARA 3.1 OF THE IMPUGNED ORDER THAT THE DELAY WAS ITA NO. 234 /GAU/2018 PRADIP KUMAR TIBREWAL 3 OCCASIONED DUE TO TECHNICAL ISSUE AND LACK OF KNOWLEDGE REGARDING THE DULY INTRODUCED E - FILING PROCEDURE. IN VIEW OF THE AFORESAID DISCUSSION, WE SET A SIDE THE IMPUGNED ORDER AND DIRECT THE LD. CIT (A) TO DECIDE THE APPEAL OF THE ASSESSEE ON MERITS AFTER CONDONING THE DELAY, IF ANY, BY PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. SINCE THE ISSUE IS SQUARELY COVERED BY THE SAID JUDGMENT OF THE CO - ORDINATE BENCH, ITAT, DELHI IN THE CASE OF SHRI GURINDER SINGH DHILLON (SUPRA) AND THERE IS NO CHANGE IN FACTS AND LAW AND THE LD. DR FOR THE REVENUE HAS FAILED TO BRING ANY MAT E RIAL TO CONTROVERT THE FINDINGS OF THE CO - ORDINATE BENCH, ITAT, DELHI, WE SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND DIRECT HIM TO DECIDE THE APPEAL OF ASSESSEE ON MERITS AFTER CONDONING THE DELAY, IF ANY, BY PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSE. FOR STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. 7 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOU NCED IN THE OPEN COURT ON THIS 12 /0 6 /201 9 . SD/ - ( A.T. VARKEY ) SD/ - ( A. L. SAINI ) / JUDICIAL MEMBER /ACCOUNTANT MEMBER /KOLKATA ; DATED: 12 / 0 6 /201 9 *PP , S R. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - SHRI PRADIP KUMAR TIBREWAL C/O SRI P .C BOTHRA, ADVOCATE, OPP: NEHRU MAIDAN, TEZPUR - 784001. 2. / THE RESPONDENT. - DEPUTY COMMISSIONER OF INCOME - TAX, CIRCLE - TEZPUR, TEZPUR. 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, GAUHATI 6. / GUARD FILE. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR /SR.PS I.T.A.T, KOLKATA BENCHES, KOLKATA