Kamal Singh Dugar, Guwahati V. Deputy Commissioner of Income Tax, Circle-Bongaigaon, Bongaigaon

ITA 252/GTY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0564 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 10-06-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: M K DAS
• Assessee Lawyers: N O N E
• Keywords: Principle of natural justice; Set aside

Judgement Text

1 ITA NO. 252/GAU/2019 KAMAL SINGH DUGAR, AY- 2014-1 5 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAH ATI BENCH, E COURT AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 252/GAU/2019 ASSESSMENT YEAR: 2014-15 SHRI KAMAL SINGH DUGAR (PAN: ACIPD1238R) VS. DY. COMMISSIONER OF INCOME-TAX, CIRCLE BONGAIGAON APPELLANT RESPONDENT DATE OF HEARING 16.06.2020 DATE OF PRONOUNCEMENT 17.06.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI M. K. DAS, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A) GUWAHATI-2, GUWAHATI DATED 28.08.2018 FOR AY 2014-1 5. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE NOT E THAT THE APPEAL OF ASSESSEE IS TIME BARRED BY 203 DAYS AND A CONDONATION PETITION DATED 07.06.2019 IS AVAILABLE IN FILE. AFTER PERUSING THE SAME, WE CONDONE THE DELAY AND ADMIT T HE APPEAL FOR HEARING. 3. AT THE OUTSET ITSELF, WE NOTE THAT THE LD. CIT( A) PASSED THE IMPUGNED ORDER EX PARTE WITHOUT PROVIDING REASONABLE OPPORTUNITY TO THE ASS ESSEE WHICH WAS IN GROSS VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE. IT IS NOTED F ROM PERUSAL OF PARA 2 OF THE IMPUGNED ORDER THAT THE LD. CIT(A) HAS PASSED THE ORDER EX PARTE B Y OBSERVING THAT THE HEARING IN THIS CASE WAS INITIALLY FIXED ON 29.11.2017, BUT ON THE APPOI NTED DATE NONE ATTENDED NOR ANY PETITION FOR ADJOURNMENT WAS RECEIVED. THEN AGAIN THE CASE W AS RE-FIXED FOR 26.02.2018 AND 22.06.2018 BUT ON THE SAID DATES ALSO NONE ATTENDED NOR ANY PETITION FOR ADJOURNMENT WAS FILED. UNDER THE SAID CIRCUMSTANCES, THE LD. CIT(A) DECIDED THE APPEAL EX PARTE WITHOUT GOING INTO THE MERITS OF THE CASE. THIS ACTION OF L D. CIT(A) TO DISMISS THE APPEAL WITHOUT HEARING THE ASSESSEE HAS BEEN ASSAILED BEFORE US. IN OUR OPINION, SINCE THE ORDER OF LD. 2 ITA NO. 252/GAU/2019 KAMAL SINGH DUGAR, AY- 2014-1 5 CIT(A) IS AN EX PARTE ORDER WITHOUT HEARING THE ASS ESSEE, FOR THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY, WE ARE INCLINED TO SET ASIDE THE ORD ER OF THE LD. CIT(A) AND REMAND THE APPEAL BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE AP PEAL ON MERITS AFTER HEARING THE LD. AR OF THE ASSESSEE AND PASS A SPEAKING ORDER. THE ASSESSE E IS ALSO DIRECTED TO BE DILIGENT IN FUTURE AND APPEAR BEFORE THE LD. CIT(A) WITHOUT FAIL. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 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 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI KAMAL SINGH DUGAR, HOUSE NO. 9, BYE LANE NO. 1, SOUTH SARANIA, ULUBARI, GUWAHATI-781007. 2 RESPONDENT DCIT, CIRCLE BONGAIGAON 3. 4. CIT(A), GUWAHATI-2, GUWAHATU CIT-, , GUWAHATI 5. DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.