Steel House, Guwahati V. Income Tax Officer, Ward-4(3), Guwahati

ITA 281/GTY/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1050 (ITAT-GUWAHATI)
• Duration Of Justice: 3 year(s) 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 25-07-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 17-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAMESH GOENKA
• Keywords: Opportunity of being heard; Reasonable cause; Set aside
• Section: 143(3); 250; 251

Judgement Text

1 ITA No. 281/GTY/2019 Steel House AY 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, (VIRTUAL HEARING AT KOLKATA) [BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER] I.T.A. No. 281/GTY/2019 Assessment Year: 2014-15 Steel House S.J. Road, Athgaon, Guwahati-781001. (PAN: AAGFS 2071 K) Vs. ITO, Ward-4(3), Guwahati Appellant Respondent Date of Hearing 26.07.2022 Date of Pronouncement 12.10.2022 For the Appellant Shri Ramesh Goenka, Sr. Advocate For the Respondent Shri Amit Kumar Pandey, JCIT ORDER PER SONJOY SARMA, JM: This appeal filed by the assessee to the assessment year 2014-15 is directed against the order of ld. CIT(A), Guwahati-2 dated 29.03.2019 which is arising out of the assessment order framed u/s 143(3) of the Income-tax Act dated 30.11.2016 by ITO, Wd-4(3), Guwahati. The assessee is in appeal before the Tribunal raising the following grounds: i. That the impugned ex-parte order was passed by the ld. CIT(A) without the appellant being given proper and meaningful opportunity of being heard. Hence, the same is liable to be set aside. ii. That the ld. CIT(A) ought to have passed a speaking order and disposed the appeal on merits in view of the provisions contained in section 250 and 251 of the Income-tax Act, 1961. iii. That without prejudice to ground nos. 1 and 2 taken above, the CIT(A) ought to have vacated the disallowance of Rs. 1,16,95,196/- made by the assessing officer under the head freight expenses. iv. That the appellant craves leave to submit any other grounds on or before the hearing of the appeal.” 2. At the outset, the ld. counsel for the assessee submitted that since the impugned order passed by the ld. CIT(A) was an ex-parte and the assessee did not get any opportunity to file 2 ITA No. 281/GTY/2019 Steel House AY 2014-15 relevant documents as well as submission before the ld. CIT(A). Therefore, one more opportunity should be given to the assessee and pray before this Tribunal that the issues raised in the instant appeal may be set aside to the file of ld. CIT(A). 3. The ld. DR was fair enough not to oppose such request made by the ld. AR. We, therefore, under the given facts and circumstances of the case are of the considered view that since the order of the ld. CIT(A) is on ex-parte order and no discussion has been made on the merits of the case. Therefore, we in the interest of justice set aside the impugned order and remit it back to the file of ld. CIT(A) for deciding the issue raised before us by way of speaking order. In the mean time, we also direct the assessee to remain vigilant in receiving the notices of hearing of the ld. CIT(A) and should not request for any further adjournment unless otherwise required for reasonable cause and assessee should file all necessary documents so as to facilitate the ld. CIT(A) for passing the speaking order. Needless to mention that the assessee should be given proper opportunity of being heard. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 12.10.2022 Sd/- Sd/- (Manish Borad) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 12.10.2022 Biswajit, Sr. PS Copy of the order forwarded to: 1. Appellant– Steel House. 2. Respondent – ITO, Ward-4(3), Guwahati. 3. CIT(A), 4. CIT , 5. DR, ITAT, True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata