M/s. Cashar Ispat (p) Ltd, Guwahati V. Income Tax Officer, Ward-4(1), Guwahati

ITA 272/GTY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4436 (ITAT-GUWAHATI)
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 10-10-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: RAMESH GOENKA; AMIT GOENK A
• Keywords: Opportunity of being heard; Reasonable cause; Set aside

Judgement Text

1 ITA NOS.272-273/GAU/2018 CASHAR ISPAT CO. LTD., AYS 2012-13 & 2013-14 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. NOS. 272 & 273/GAU/2018 ASSESSMENT YEARS: 2012-13 & 2013-14 M/S. CASHAR ISPAT PVT. LTD. (PAN: AACCC3758L) VS. INCOME-TAX OFFICER, WARD-4(1), GUWAHATI APPELLANT RESPONDENT DATE OF HEARING 13.05.2019 DATE OF PRONOUNCEMENT 13.05.2019 FOR THE APPELLANT S/SHRI RAMESH GOENKA & AMIT GOENK A, ADVOCATES FOR THE RESPONDENT SHRI ANIL KUMAR BHARDWAJ, ADDL. CIT ORDER PER A.T.VARKEY, JM BOTH THESE APPEALS OF ASSESSEE ARE AGAINST THE SEPA RATE ORDERS OF COMMISSIONER OF INCOME TAX (APPEALS), GUWAHATI-2, GUWAHATI DATED 27 .08.2018 AND 31.07.2017 FOR AY 2012-13 AND 2013-14 RESPECTIVELY 2. AT THE OUTSET ITSELF, THE LD. AR DREW OUR ATTENT ION TO THE FACT THAT THE IMPUGNED ORDERS ARE EX PARTE ORDER AND WITHOUT HEARING THE A SSESSEE THE LD. CIT(A) HAS PASSED THE ORDERS. IT WAS BROUGHT TO OUR NOTICE THAT THE DIRE CTOR OF THE COMPANY WAS SERIOUSLY ILL AND HE HAS EXPIRED, THEREFORE, THE LD. AR COULD NOT BE INSTRUCTED TO APPEAR BEFORE THE LD. CIT(A) FOR ATTENDING THE HEARING. TAKING INTO CONS IDERATION THE REASONABLE CAUSE FOR NOT APPEARING BEFORE THE LD. CIT(A) ON BEHALF OF THE AS SESSEE AND SINCE THE ORDERS HAVE BEEN PASSED EX PARTE WITHOUT GOING INTO THE MERITS OF TH E CASE, WE ARE OF THE CONSIDERED OPINION THAT BOTH THE APPEALS SHOULD BE DECIDED ON MERITS A FTER HEARING THE ASSESSEE, THEREFORE, WE SET ASIDE THE IMPUGNED ORDERS OF LD. CIT(A) AND RES TORE THE APPEALS BACK TO THE FILE OF LD. CIT(A) TO ADJUDICATE BOTH THE APPEALS AFRESH AND PA SS A SPEAKING ORDER AFTER AFFORDING 2 ITA NOS.272-273/GAU/2018 CASHAR ISPAT CO. LTD., AYS 2012-13 & 2013-14 REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON 17.06.2019 WHO WILL THEREAFTER GIVE THE DATE OF HEARING AND THE ASSESSEE IS DIRECTED TO PARTICIPATE IN THE APPE LLATE PROCEEDING DILIGENTLY. 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13 TH MAY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. CACHAR ISPAT PVT. LTD., 12, M. S. ROAD, GUWAHATI- 781001. 2 RESPONDENT ITO, WARD-4(1), AAYAKAR BHAWAN, G. S . ROAD, GUWAHATI- 781005. 3. 4. THE CIT(A), GUWAHATI-2, GUWAHATI. CIT , GUWAHATI 4. DR, ITAT, GUWAHATI BENCH, GUWAHATI / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR